Carla vista company provides the following information about its defined benefit pension plan for the year 2025

Service cost $91,500

Contribution to the plan $104,700

prior service cost amortization $9,800

Actual and expected return on plan assets $62,800

Benefits paid $40,500

Plan assets at January 1, 2025 $632,600

Accumulated OCI (PSC) at January 1, 2025 $152, 100

Interest/discount (settlement) rate 9%

A) prepare a pension worksheet inserting January 1, 2025, balances, showing December 31, 2025