Gurung Co$.$ has a noncontributory, defined benefit pension plan

adopted on $1$ January $20$X$5.$ On $31$ December $20$X$5,$ the following

information is available:

For accounting purposes

For funding purposes$$Required:

$1.$ Prepare a pension spreadsheet that summarizes relevant pension

data for $20$X$5.$Prepare a pension spreadsheet that summarizes relevant

pension data for $20$X$6.$ The following facts relate to $20$X$6$:$$