The following defined pension data of Sunland Corp. apply to the year 2025. Projected benefit obligation, 1/1/25 (before amendment) $568,000 Plan assets, 1/1/25 553,400 Pension liability, 1/1/25 14,600 On January 1, 2025, Sunland Corp., through plan amendment, grants prior service benefits having this present value 130,000 Settlement rate 10% Service cost 58,500 Contributions (funding) 64,300 Actual (expected) return on plan assets 47,100 Benefits paid to retirees 36,300 Prior service cost amortization for 2025 17,400 For 2025, prepare a pension worksheet for Sunland that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive. If no entriesthen the input box should be left blank.)