The interest (settlement) rate applicable to the plan is 8%. On January 1, 2026, the company amends its pension agreement so that prior service costs of $900,000 are created. Other data related to the pension plan are: a. Prepare a pension worksheet for the pension plan in 2025. b. Prepare any journal entries related to the pension plan that would be needed at December 31 , 2025. c. Prepare a pension worksheet for 2026. It is not necessary to prepare a separate document, just continue the pension worksheet from part A. Prepare any journal entries related to the pension plan as of December 31, 2026..