The following tables are the reports of the pension trustee and pension actuary for Golf is Good Inc., which started the defined benefit pension plan at the begnning of $2023.$

Required:

a$.$Prepare the journal entries for Golf is Good's pension plan in $2023.$ Record each item of pension expense and OCI separately.

b$..$Prepare the journal entries for Golf is Good's pension plan in $2024.$ Record each item of pension expense and OCI separately.