Current Attempt in Progress

Oriole Corp. spongars a definad benafit pansion plan for its employses. On January $1,2025,$ the following balances relate to this plan.

$\backslash$table$[[$Plan assats,$$467,200],[$Projacted benafit ablization,$591,400],[$Pension assat$/$liability$,124,200],[$Accumulatad OCI $($PSC$),104,000$ Dr$.]]$

As a result of the operation of the plan during $2025,$ the follewing additional data are provided by the actuary.

Sarvice cost

Sattlement rate, $8\%$

Actual return on plan assats

Amartization of pribe servica cost

Expected raturn on plan assets

Unexpected loss from change in projacted benafit obligation, due to change in actuarial predictions

Contributions

Benefits paid retirses

$$90,100$

$54,200$

$18,100$

$51,100$

$77\mathrm{.}500$

$94,900$

$98,900$

$($a$)$

Using the data above, compute pension expense for Oriole. for the year $2025$ by prsparing a pension workshast. $($Enter all amounts as positive.$)$

Aceumulated OCl, Dec. $31,2024$