E$19\mathrm{.}7$B $($LO $1,2,3)$ Basic pension worsheet$)$ The following defined pension data of Eagle Homes Corporation apply to the year $2025$:

Projected benefit obligation, January $1,2025($before amendment$)$ $$1,255,000$

Plan assets, January $1,2025$ $$1,195,600$

Pension liability, January $1,2025$ $$59,400$

On January $1,2025,$ Eagle Home Corp. through plan amendment, grants prior service benefits having a present value of $ $200,000$

Settlement rate $6\%$

Service cost $$69,000$

Contibution$($funding$)$ $$85,000$

Actual and expected return on plan assets $$43,610$

Benefits paid to retirees $$52,000$

Prior service cost amortization for $2025$ $$25,000$

Instructions:

For $2025,$ prepare a pension worksheet for Eagle Home that shows the journal entry for pension expense and the year$-$end balances in the related pension accounts.