Carla Vista Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2025, the following balances relate to this plan Plan assets $489,900 Projected benefit obligation 616,700 Pension asset liability 126.000 Accumulated OCI (PSC) 95,600 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,9% $86.900 Actual return on plan assets 57.100 Amortization of prior service cost 19.500 Expected return on plan assets $4,000 Unexpected loss from change in projected benefit obligation due to change in actuarial predictions 77.700 Contributions 103.700 Benefits paid retirees 88.900 Using the data above, compute pension expense for Carla Vista for the year 2025 by preparing a pension worksheet (Enterall amounts as positive) Balance, Jan. 1,2025 Service cost Actual return Unexpected gain Amortization of PSC Liability increase Contributions Benefits Journal entry for 2005 Accumulated OCL Dec. 31, 2024 CARLA VISTA CORP Pension Worksheet General Journal Entries Annual Pension Expense Cash OCI-Prior Service Cost OCI-Ga P Low Chigation Plan