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

$$88,200$

$104,300$

$9\mathrm{.}100$

$65,200$

$39,900$

$651,700$

$690,700$

$147,300$

$10\%$

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

$($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

V

V

V

V

V

v

Actual return

V

V

Amortization of PSC

Contributions

V

V

Benefits

V

V

Journal entry for $2025$

Accumulated OCI, Dec. $31,2024$

Balance, Dec. $31,2025$

V

V