Cullumber Company received the following selected information from its pension plan trustee concerning the operation of the company's defined benefit pension plan for the year ended December 31, 2025. The service cost component of pension expense for employee services rendered in the current year amounted to $77,000 and the amortization of prior service cost was $117,800. The company's actual funding (contributions) of the plan in 2025 amounted to $247,000. The expected return on plan assets and the actual rate were both 10%; the interest/discount (settlement) rate was 10%. Accumulated other comprehensive income (PSC) had a balance of $1,178,000 on January 1,2025. Assume no benefits paid in 2025. Account Titles and Explanation Pension Expense Pension Asset/Liability cash Debit 267.300 Credit 247,000