Wildhorse Company provides the following information about its defined benefit pension plan for the year $2025.$

Service cost

Contribution to the plan

Prior service cost amortization

Actual and expected return on plan assets

Benefits paid

Plan assets at January $1,2025$

Projected benefit obligation at January $1,2025$

Accumulated OCI $($PSC$)$ at January $1,2025$

Interest$/$discount $($settlement$)$ rate

$$89,200$

$106,100$

$10,300$

$64,100$

$40,100$

$632,500$

$702,600$

$151,200$

$11\%$

$($a$)$

Prepare a pension worksheet inserting January $1,2025,$ balances, showing December $31,2025.($Enter all amounts as positive.$)$