Current Attempt in Progress

The accounting staff of Bramble Inc. has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not readable. The company has asked for your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for $2026.$

$($a$)$

Determine the missing amounts in the $2026$ pension worksheet, indicating whether the amounts are debits or credits.

Balance, Jan. $1,2026$

Service cost

Interest cost

Actual return

Unexpected gain

$174$

Amortization of PSC

Contributions

$1,340$

Benefits

Liability increase

Journal entry

Accumulated OCI, Dec. $31,2025$

Balance, Dec. $31,2026$