A partial pension worksheet for Cullumber Corporation is shown below. The service cost for 2025 is $34000.$35000.$9000.$112000

A partial pension worksheet for Cullumber Corporation is shown below. Cullumber Corporation Pension Worksheet General Journal Entries Annual Pension Memo Record Projected Benefit Items Balance, Jan. 1, 2025 (a) Service Cost (b) Interest Cost (c) Actual Return (d) Contributions (e) Benefits Journal Entry for 2025 Balance, Dec. 31, 2025 The service cost for 2025 is o $34000. o $35000. o $9000. o $112000. Cash $34000 Pension Asset/ Liability cr Plan Expense 12000 13000 $34000 Obligation $112000 cr Assets $112000 dr dr dr cr