The following defined pension data of Wildhorse Corp. apply to the year $2025.$

Projected benefit obligation, $1/1/25($before amendment$)$ $$575,000$

Plan assets, $1/1/25562,100$

Pension liability, $1/1/2512,900$

On January $1,2025,$ Wildhorse Corp., through plan amendment,

grants prior service benefits having this present value $121,000$

Settlement rate $8\%$

Service cost $57,800$

Contributions $($funding$)60,200$

Actual $($expected$)$ return on plan assets $48,100$

Benefits paid to retirees $40,000$

Prior service cost amortization for $202516,300$

For $2025,$ prepare a pension worksheet for Wildhorse 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.$)$