Pension data for Barry Financial Services Incorporated include the following:

$($$ in thousands$)$

Discount rate, $6\%$

Expected return on plan assets, $9\%$

Actual return on plan assets, $8\%$

Service cost, $2024$ $ $510$

January $1,2024$:

Projected benefit obligation $3,300$

Accumulated benefit obligation $3,000$

Plan assets $($fair value$)3,400$

Prior service cost$$ AOCI $(2024$ amortization, $$35)425$

Net gain$$ AOCI $(2024$ amortization, $$14)530$

There were no changes in actuarial assumptions.

December $31,2024$:

Cash contributions to pension fund, December $31,2024445$

Benefit payments to retirees, December $31,2024470$

Required:

Determine pension expense for $2024.$

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