Current Attempt in Progress

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

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

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

Sarvice cost

Sattlement rate, $8\%$

Actual return on plan assats

Amartization of prior service cost

Expected return on plan assats

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

Contributions

Banefits paid ratirees

$$90,100$

$54,200$

$18,100$

$51,100$

$77,500$

$94,900$

$88,900$

$($a$)$

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

Service cost

$90100$

Intarest cost

Actual raturn $$

$$

Uneopected zain $$

Amortization of PSC $$

$$

$$

Liability incrase $$

$$

Contributians $$

$$

$$

$$fits $$

$$

Journal antry for $2025$

$s$

$$

$s$

$$