1: Forensics Company provides the following information about its defined benefit pension plan for the year 2025. Service cost $90,800 Contribution to the plan 106,900 Prior service cost amortization 9,000 63,500 40,100 642,500 Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2025 Projected benefit obligation at January 1, 2025 Accumulated OCI (PSC ) at January 1, 2025 Interest discount (settlement ) rate 707,800 152,900 11%