Blossom Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2025, the following balances relate to this plan. Using the data above, compute pension example for Blossom for the year 2025 by preparing a pension worksheet.

Blossom 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. Annual Pension Items Expense Cash Balance, Jan. 1, 2025 Service cost Interest cost 9350060650 Dr. i Dr. Actual return 54600 Unexpected gain 3000 Amortization of PSC Liability increase Contributions Benefits Journal entry for 2025 Accumulated OCI, Dec. 31, 2024 Balance, December 31, 2025