Blossom Corp. sponsors a defined benefit pension plan for its employees. On January I, $2025,$ the following balances relate to this

plan.

Plan assets: $$460,000$

Projected benefit obligation: $$606,500$

Pension asset$/$liability: $$146,500$

Accumulated OCI $($PSC$)$: $104,200$ Dr$.$

As a result of the operation of the plan during $2025,$ the following additional data are provided by the actuary.

Service cost: $$93,500$

Settlement rate, $10\%$

Actual return on plan assets: $$54,600$

Amortization of prior service cost: $$18,100$

Expected return on plan assets: $$51,600$

Unexpected loss from change in projected benefit obligation,

due to change in actuarial predictions: $$76,600$

Contributions: $$100,500$

Benefits paid retirees: $$84,300$

$($a$)$ Using the data above, compute pension expense for Blossom for the year $2025$ by preparing a pension worksheet. $($Enterall

amounts as positive.$)$