Exercise $17-11($Algo$)$ Components of pension expense; journal entries $[$LO$17-6,17-7]$

Pension data for Barry Financial Services Incorporated Include the following:

Required:

$1.$ Determine pension expense for $2024.$

$2.$ Prepare the journal entrles to record $($a$)$ pension expense, $($b$)$ gains and losses $($If any$),($c$)$ funding, and $($d$)$ retiree benefits for $2024.$