$\backslash$table$[[$Hanaweti Tatury $1\mathrm{.}780$s$,5834500],[$Propected helpfidelficion, frears $1.2005,$Sluten$],[$Savienter rate,$85],[$Servestort$,7368],[$CoreDations flanterel,$14000],[$Actur arderpertudreturnon plan ansin,Hato$],[$Bereftaped so refines,$40500]]$

$\backslash$table$[[$him pirsons Primetic $x$

Settiendist rate

Service cost

$73000$

Conteritations flundirel

$90000$

Actual and expected resturnen plan aisets:

$39200$

Benefitspaid so retirees

$0\mathrm{.}00$

Using the preceding data, compute pension eqense for the year $2025.$Aspart of your solation prepare a pendon worklyes that shows the journal entry for peralon expense for $2025$ and the year end talances in the relatidpenaion accounts Eieer all ameurits as pertine$)$