E$19\mathrm{.}18($LO $1,($Pension Worksheet$-$Missing Amounts$)$ The accounting staff of Usher Inc. has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not decipherable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for $2025.$

Instructions

a$.$ Determine the missing amounts in the $2025$ pension worksheet, indicating whether the amounts are debits or credits.

b$.$ Prepare the journal entry to record $2025$ pension expense for Usher Inc.

c$.$ The accounting staff has heard of a pension accounting procedure called "corridor amortization." Is Usher required to record any amounts for corridor amortization in $(1)2025?$ In $(2)2026?$ Explain.