The interest $($settlement$)$ rate applicable to the plan is $10\%.$ On January $1,2026,$ the company amends its pension agreement so that

prior service costs of $$502,000$ are created. Other data related to the pension plan are as follows.

$($a$)$

Prepare a pension worksheet for the pension plan for $2025$ and $2026.($Enter all amounts as positive.$)$

Accumulated OCI, Dec. $31,2024$

Balance, Dec. $31,2025$