Carla Vista Company provides the following information about its defined benefit pension plan for the year $2025.$

Service cost

Contribution to the plan

Prior service cost amortization

Actual and expected return on plan assets

Benefits paid

Plan assets at January $1,2025$

Projected benefit obligation at January $1,2025$

Accumulated OCI $($PSC$)$ at January $1,2025$

Interest$/$discount $($settlement$)$ rate

$$88,200$

$104,300$

$9,100$

$65,200$

$39,900$

$651,700$

$690,700$

$147,300$

$10\%$

$($a$)$

$($b$)$

Your answer is partially correct.

Prepare the journal entry recording pension expense. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before creditentries.$)$

Account Titles and Explanation

Debit

Credit

Pension Expense

Accumulated Other Comprehensive Income $($PSC$)$