Current Attempt in Progress Crane Company provides the following information about its defined benefit pension plan for the year 2025. Service cost Contribution to the plan $91,000 106,400 Prior service cost amortization 10,800 Actual and expected return on plan assets 65,200 Benefits paid 40,500 Plan assets at January 1, 2025 633,900 Projected benefit obligation at January 1, 2025 701,600 Accumulated OCI (PSC) at January 1, 2025 149,900 Interest/discount (settlement) rate 9% (a) Prepare a pension worksheet inserting January 1, 2025, balances, showing December 31, 2025. (Enter all amounts as positive.) Items Balance, January 1, 2025 Service cost Annual Pension Expense Cash Dr. $ 91000 Dr. V General Jouri