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

Service Cost $$88,200$

Contribution to the plan $104,300$

Prior Service Cost amortization $9,100$

Actual and expected return on plan asets $65,200$

Benefits paid $39,900$

Plan assets at January $1,2025651,700$

Projected benefit obligation at January $1,2025690,700$

Accumulated OCI $($PSC$)$ at January $1,2025147,300$

Interest $/$ discount $($settlement$)$ rate $10\%$

$($a$)$

Prepare a pension worksheet inserting January $1,2025,$ balances, showing December $31,2025.($Enter all amounts as positive.$)$

General

Items

Annual

Pension Expense

Cash

Balance, January $1,2025$

Service cost

Interest cost

Actual return

Amortization of PSC

Contributions

Benefits

Journal entry for $2025$

Accumulated OCI, Dec. $31,2024$

Balance, Dec. $31,2025$