On January $1,2025.$ Crane Company has the following defined benefit pension plan balances. Projected benefit obligation $$4492,000$ Fair value of plan assets$4,270,000$ The interest $($settlement$)$ rate applicable to the plan is $10\%.$ On January $1,2026.$ The company amends its pension agreement so that prior service costs of $$491000$ are created $.$ Other data related to the pension plan are as follows. $20252026$ Service cost$$ $$150000$ $$177000$ Prior service cost amortization$-0-90000$ Contribution$($funding to the plan$)237000286,000$ Benefits paid$196000284000$ Actual return on plan assets$256200262000$ Expected rate of return on assets$6\%8\%$ a$)$ Prepare a pension worksheet for the pension$$ plan for $2025$ and $2026$ b$)$ For $2026$ prepare the journal entry to record pension$-$related amounts $$