Assuming that the employer submitted the $$4,000,000$ of participant contributions directly to the trust, show the journal entry that Bond would make to record its $20$X$2$ company $($employer$)$ contribution, Net periodic benefit cost, and AOCI effects. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

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The components of other postretirement benefit costs, portions of which were recorded as components of construction costs for the years $20$X$2,20$X$1,$ and $20$X$0,$ follow:

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$($$ in thousands$)20$X$220$X$120$X$0$Service cost$$?$$$?$$$34,000$Interest cost on APBO$??76,000$Expected return on plan assets$??(61,000)$Amortization of prior service costs$4,0004,0004,000$Recognized gain$(14,000)(14,000)(13,000)$Curtailment loss$30,00000$Net periodic benefit cost$$?$$$?$$$40,000$

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The other postretirement benefit curtailment losses in December $20$X$2$ represent the recognition of $$3,000$ of additional prior service costs and a $$27,000$ increase in the benefit obligations resulting from special termination benefits.

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The health care cost trend rates used to measure the expected cost of the postretirement medical benefits are assumed to be $8\mathrm{.}0\%$ for pre$-$Medicare recipients and $6\mathrm{.}0\%$ for Medicare recipients for $20$X$2.$ Those rates are assumed to decrease in $0\mathrm{.}5\%$ annual increments to $5\%$ for the years $20$X$5$ and $20$X$4,$ respectively, and to remain level thereafter. The health care cost trend rates, used to measure the expected cost of postretirement dental and vision benefits, are a level $3\mathrm{.}5\%$ and $2\mathrm{.}0\%$ per year, respectively. Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans.

Show that the $20$X$2$ journal entries result in a balance sheet pension asset $($liability$)$ equal to the funded status. Assume that the beginning $20$X$2$ balance equals the ending $20$X$1$ funded status.