Blossom Corp. sponsors a defined benefit pension plan for its employees. On January $1,2025,$ the following balances relate to this plan.

Plan assets

$$471,000$

Projected benefit obligation $,618,600$

Pension asset$/$liability

$147,600$

Accumulated OCI $($PSC$)$

$101,300$

Dr$.$

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

Service cost

Settlement rate, $8\%$

Actual return on plan assets

Amortization of prior service cost

Expected return on plan assets

Unexpected lo$$s from change in projected benefit obligation, due to change in actuarial predictions

Contributions

Benefits paid retirees

$$93,100$

$56,300$

$18,200$

$53,500$

$74,700$

$101,600$

$82,700$