$10.(10$ POINTS$)$ The accountant for Marlin Corporation has developed the following information for the company's defined$-$benefit pension plan for $2026$: The accumulated benefit obligation at December $31,2026$ amounted to $()/((/$$ $6,500,000/).)$ Instructions $($a$)$ Using the above information for Marlin Corporation and the amounts posted on the work sheet, complete the pension work sheet for $2026.$ Indicate $($credit$)$ entries by parentheses. Calculated amounts should be supported. $($b$)$ Prepare the journal entry to reflect the accounting for the company's pension plan for the year ending December $31,2026.$