On January $1,2025,$ Tomkins Company had the following balances: Projected benefit obligation $3,500,000$ Fair value of plan assets $3,400,000$ Accumulated net losses $420,000$ Other data related to the pension plan for $2025$: Service cost $220,500$ Contributions to the plan $321,300$ Benefits paid $270,000$ Actual return on plan assets $202,000$ Settlement rate $7\%$ Expected rate of return $6\%$ Average service life of employees $10$ yrs Required: $($a$)$ Determine the projected benefit obligation at December $31,2025.($b$)$ Determine the fair value of plan assets at December $31,2025.($c$)$ Calculate pension expense for $2025.($d$)$ Prepare the journal entry to record pension expense and the contributions for $2025.$