Pharoah Limited provides a defined contribution pension plan for its employees. The plan requires the company to deduct $4\%$ of each

employee's gross pay for each payroll period as the employee contribution. The company then contributes $8\%$ of the gross pay for the

employer contribution. Both amounts are remitted to the pension trustee within $10$ days of the end of each month for the previous

month's payrolls. At November $30,2023,$ Pharoah reported $$25,900$ of combined withheld and matched contributions owing to the

trustee. During December, Pharoah reported gross salaries and wages expense of $$263,900.$

$($b$)$

What amount of defined benefit expense will the company report for December $2023?$

Defined benefit expense to be reported