The following pension$-$related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for $2024$:

$($$ in thousands$)$

January $1$ December $31$

Projected benefit obligation $ $5,100$ $ $5,380$

Accumulated benefit obligation $3,7654,050$

Plan assets $($fair value$)6,0306,475$

Interest $($discount$)$ rate, $7\%$

Expected return on plan assets, $10\%$

Prior service cost$$AOCI $($from December $31,2023,$ amendment$)940$

Net loss$$AOCI $623$

Average remaining service life: $10$ years

Gain due to changes in actuarial assumptions $58$

Contributions to pension fund $($end of year$)440$

Pension benefits paid $($end of year$)395$

Required:

Prepare a pension spreadsheet that shows the relationships among the various pension balances, shows the changes in those balances, and computes pension expense for $2024.$