Cullumber 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 pai.d

Plan assets at January $1,2025$

Projected benefit obligation at January $1,2025$

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

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

$$91,09R$

$104,000$

$9,400$

$62,900$

$39,900$

$630,400$

$701,800$

$153,000$

$10\%$

$($a$)$

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