Your answer is partially correct.

The following defined pension data of Sandhill Corp. apply to the year $2025.$

On January $1,2025,$ Sandhill Corp., through plan amendment, grants prior service benefits having this present value $119,000$

For $2025,$ prepare a pension worksheet for Sandhill that shows the journal entry for pension expense and the year$-$end balances in the related pension accounts. $($Enter all amounts as positive. If no entries then the input box should be left blank.$)$

PLEASE answer with a table like the one from the image, and refer to the image for the numbers!