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

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 $2024.$

Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in thousands $($i$.$e$.$

$200,000$ should be entered as $200).$