Wildhorse Company sponsors a defined benefit plan for its $100$ employees. On January $1,2025,$ the company's actuary provided the Indicate the pension amounts reported in the financial statement as of December $31,2025.$

WILDHORSE COMPANY

Comprehensive Income Statement

$ Indicate the pension amounts reported in the financial statement as of December $31,2025.$

following information.

Accumulated other comprehensive loss $($PSC$)$

Pension plan assets $($fair value and market$-$related asset value$)$

Accumulated benefit obligation

Projected benefit obligation

The average remaining service period for the participating employees is $10$ years. All employees are expected to receive benefits

under the plan. On December $31,2025,$ the actuary calculated that the present value of future benefits earned for employee services

rendered in the current year amounted to $$54,100$; the projected benefit obligation was $$494,100$; fair value of pension assets was

$$279,300$; the accumulated benefit obligation amounted to $$361,600.$ The expected return on plan assets and the discount rate on the

projected benefit obligation were both $10\%.$ The actual return on plan assets is $$11,500.$ The company's current year's contribution to

the pension plan amounted to $$64,400.$ No benefits were paid during the year.