The following tables are the reports of the pension trustee and pension actuary for Macpherson Massage Corp., which started the defined pension plan at the begnning of $2023$:

Required:

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

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