(a) Your answer is correct. Determine the missing amounts in the 2025 pension worksheet, indicating whether the amounts are debits or credits. (Enter all amounts as positive.) \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{r} Items \\ Balance, Jan. 1, 2025 \end{tabular}} & \multicolumn{12}{|c|}{ General Journal Entries } & \multicolumn{4}{|c|}{ Memo Record } \\ \hline & \multicolumn{3}{|c|}{\begin{tabular}{c} Annual Pension \\ Expense \end{tabular}} & \multicolumn{3}{|c|}{ Cash } & \multicolumn{2}{|l|}{\begin{tabular}{l} OCI-Prior \\ Service Cost \end{tabular}} & \multicolumn{2}{|l|}{\begin{tabular}{l} OCl-Gain/ \\ Loss \end{tabular}} & \multicolumn{2}{|l|}{\begin{tabular}{l} Pension Asset/ \\ Liability \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Projected Benefit \\ Obligation \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Plan \\ Assets \end{tabular}} \\ \hline & & & & & & & & & & & $437,500 & cr. & $1,137,500 & cr. v & $700,000 & Dr. \\ \hline Service cost & $ & 70000 & Dr. & & & & & & & & & & 70,000 & cr. 2 & & \\ \hline Interest cost & & 118300 & or. & & & & & & & & & & 118,300 & cr. & & \\ \hline Actual return & & 78750 & cr. & & & & & & & & & & & & 78,750 & Dr. \\ \hline Unexpected loss & & 8,750 & Cr. & & & & & & 8750 & Dr. & & & & & & \\ \hline Amortization of PSC & & 122500 & Dr. & & & & $122,500 & cr. & & & & & & & & \\ \hline Contributions & & & & & $143,500 & o. v & & & & & & & & & 143,500 & Dr. \\ \hline Benefits & & & & & & & & & & & & & 52,500 & Dr. v & 52,500 & cr. 2 \\ \hline Increase in PBO & & & & & & & & & 152250 & Dr. & & & 152,250 & Cr. v & & \\ \hline Journal entry for 2025 & $ & 223300 & or. & $ & 143500 & a. & 122500 & Cr. & 161000 & Dr. & 118300 & cr. & & & & \\ \hline Accumulated OCI, Dec 31, 2024 & & & & & & & 280,000 & D. & 0 & & & & & & & \\ \hline Balance, Dec. 31, 2025 & & & & & & & $157,500 & Dr. & $161,000 & Dr. & $555,800 & Cr. & $1,425,550 & Cr. & $869,750 & Dr. \\ \hline \end{tabular} (1) Settlement rate % (2) Expected return on assets %