Pension data for Barry Financial Services Incorporated include the following:

Required:

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

$2.$ Prepare the journal entries to record $($a$)$ pension expense, $($b$)$ gains and losses $($if any$),($c$)$ funding, and $($d$)$ retiree benefits for $2024.$ Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension$-$related data at January $1,2024,$ are shown below:

Required:

$1.$ For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for $2024.$

$2.$ For each independent case, determine the net loss $-$AOCl or net gain$-$ AOCl as of January $1,2025.$