Current Attempt in Progress

The following defined pension data of Oriole Corp. apply to the year $2025.$

Projected benefit obligation, $1/1/25($before amendment$)$

Plan assets, $\frac{1}{1}\frac{?}{25}$

Pension liability, $1/1/25$

On January $1,2025,$ Oriole Corp., through plan amendment,

grants prior service benefits having this present value

Settlement rate

Service cost

Contributions $($funding$)$

Actual $($expected$)$ return on plan assets

Benefits paid to retirees

Prior service cost amortization for $2025$

$$514,000$

$499,500$

$14,500$

$113,000$

$8\%$

$60,300$

$67,600$

$49,300$

$39,100$

$17,200$

For $2025,$ prepare a pension worksheet for Oriole that shows the journal entry for pension expense and the year$-$end balances in the

related pension accounts. $($Enter all amounts as positive. If no entries then the input box should be left blank.$)$