Accumulated OCI, Dec. $31,2024$

Balance, December $31,2025$Current Attempt in Progress

Cullumber Corp. sponsors a defined benefit pension plan for its employees. On January $1,2025,$ the following balances relate to this

plan.

As a result of the operation of the plan during $2025,$ the following additional data are provided by the actuary.

Service cost

Settlement rate, $9\%$

Actual return on plan assets

Amortization of prior service cost

Expected return on plan assets

Unexpected loss from change in projected benefit obligation,

due to change in actuarial predictions

Contributions

Benefits paid retirees

$$92,600$

$57,600$

$19,900$

$54,500$

$78,600$

$96,900$

$84,300$