Blossom Company received the following selected information from its pension plan trustee concerning the operation of the

company's defined benefit pension plan for the year ended December $31,2025.$

The service cost component of pension expense for employee services rendered in the current year amounted to $$75,000$ and the

amortization of prior service cost was $$121,300.$ The company's actual funding $($contributions$)$ of the plan in $2025$ amounted to

$$253,000.$ The expected return on plan assets and the actual rate were both $10\%$; the interest$/$discount $($settlement$)$ rate was $10\%.$

Accumulated other comprehensive income $($PSC$)$ had a balance of $$1,213,000$ on January $1,2025.$ Assume no benefits paid in $2025.$

$($a$)$

Determine the amounts of the components of pension expense that should be recognized by the company in $2025.($Enter amounts

that reduce pension expense with either a negative sign preceding the number e$.$g$.-45$ or parenthesis e$.$g$.(45).)$

Components of Pension Expense

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