Blossom Company provides the following information about its defined benefit plan for the year $2025.$

Service cost $$91,800$

Contribution to the plan $103,500$

Prior service cost amortization $9,400$

Actual and expected return on plan assets $63,200$

Benefits paid $39,700$

Plan assets at January $1,2025647,900$

Projected benefit obligation at January $1,2025,712,300$

Accumulated OCI $($PSC$)$ at January $1,2025147,400$

Interest$/$discount $($settlement$)$ rate $10\%$

Prepare a pension worksheet inserting January $1,2025$ balances, dhowing December $31,2025$