Annual Items Pension Expense Cash Balance, January 1,2025 $ $ Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Projected Benefit Obligation Plan Assets OCl-Prior Service Cost Pension Asset/ Liability $ Projected Benefit Obligation $ Cullumber Company provides the following information about its defined benefit pension plan for the year 2025 . Journal entry for 2025 Accumulated OCI. Dec 31, 2024 Batance, Deci, 31,2025