The following information is available for the pension plan of Carla Vista Company for the year $2025.$

Actual and expected return on plan assets $$13,800$

Benefits paid to retirees

$40,000$

Contributions $($funding$)$

$91,300$

Interest$/$discount rate

Prior service cost amortization

$8,200$

Projected benefit obligation, January $1,2025,496,000$

Service cost

$65,400$

$($a$).$

$($b$)$

Prepare the journal entryto record pension expense and the employer's contribution to the pension plan in $2025.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit