Accumulated OCI, Dec. 31, 2025 Balance, Dec. 31, 2026 On January 1, 2025, Oriole Company has the following defined benefit pension plan balances. The interest (settlement) rate applicable to the plan is 10%. On January 1, 2026, the company amends its pension agreement so that prior service costs of $505,000 are created. Other data related to the pension plan are as follows. eTextbook and Media Accumulated OCI, Dec. 31, 2025 Balance, Dec. 31, 2026 On January 1, 2025, Oriole Company has the following defined benefit pension plan balances. The interest (settlement) rate applicable to the plan is 10%. On January 1, 2026, the company amends its pension agreement so that prior service costs of $505,000 are created. Other data related to the pension plan are as follows. eTextbook and Media