Pension data for Barry Financial Services Incorporated include the following:

$\backslash$table$[[,(5$ in thousands$)],[$Discount rate, $74],[$Expected return on plan assets, $134],[$Actual retura on plan assets, $124],[$Service cost$,2024,$$ $430],[$January $1,2024$:$],[$Projected benefit obligation,$2,900],[$Accunvlated benefit obligation,$2,680],[$Plan assets $($fair value$),3,],[$Prior service cost$-$ AOCI $(2024$ anortization, $$25),385],[$Net gain$-$ A$0$CI $(2$e$24$ anortization, $$1$e$),458],[$There were no changes in actuarial assumptions.$],[$December $31,2024$:$],[$Cash contributions to pension fund, December $31,2024,365],[$Behefit payments to retirees, December $31,2624,398]]$

Required:

Determine pension expense for $2024.$

Prepare the joumal entries to record $($a$)$ pension expesse, $($b$)$ gains and losses $($f$)$ any$).($c$)$ funding, and $($d$)$ retiree benefits for $2024.$

Complete this question by entering your answers in the tabs below.

Required $1$

Prepare the journal entries to record $($a$)$ pension expense, $($b$)$ gains and losses $($f any$).($c$)$ funding, and $($d$)$ retiree benefits for $2024.$ Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in thousands rounded to $1$ decimal place $($i$.$e$.,5,500$ should be entered as $5\mathrm{.}5).$COMPLETE STEP $2.$ ALL $4$ JE PLEASE