Current Atternet in Progress

On January $1.2025.$ Crane Comparw has the fuhowing defined benefn pension plan balances.

Projected benefn obligation $$4,492,000$

Fair value of plan assets $,4,270,000$

The interest $($sectiement$)$ rabe acplicable to the plan is $10\%.$ On January $1,2026,$ the compary amends its persion agreement so that priar service costs of $$491,000$ are created. Other data related to the persion plan are as follows.

$\backslash$table$[[,2025,2026],[$Service cost$,$$$150,000,$$$177,000],[$Priorservicesest amortization,$-0-,90\mathrm{.}000],[$Contertations $($tunding$)$ to the plos,$237\mathrm{.}000,286,000],[$Benelts caid,$1950000,284000],[$Artud relucnonplas assets,$256\mathrm{.}200,262,000],[$Expected rate of returnon assurts,$6\%,8\%]]$

$($a$)$

Prepare apernion worksheet for the persion planfor $2025$ and $2020.$ Inter al amounts as posithed. b$)$ for $2026$ prepare the journal entry to record pension $-$related amounts $.$