E19.6 (LO 2, 3) (Basic Pension Worksheet, Past Service Costs) The following defined pension data of Yang Ltd. apply to the year 2025 (amounts in thousands).

Defined benefit obligation, 1/1/25 (before amendment) ¥560,000 Plan assets, 1/1/25 546,200 Pension liability 13,800 On January 1, 2025, Yang Ltd., through plan amendment, grants past service benefits having a present value of 120,000 Discount (interest) rate 9%

Service cost 58,000 Contributions (funding) 65,000 Actual return on plan assets 49,158 Benefits paid to retirees 40,000 Instructions For 2025, prepare a pension worksheet for Yang Ltd. that shows the journal entry for pension expense and the year-end balances in the related pension accounts.