(d) 2025 2026 List of Accounts $5,095,400 PRES 4,883,000 *$944,300-$488,300= $456,000; $456,000+ 12 = $38,000 Your answer is partially correct $3,047,000 $509,540 488,300 4,158,060 Account Titles and fr $0 (944,300) 38,000 11 Attempts: unlimited Prepare the journal entry required to report the accounting for the company's pension plan for 2025. (Round answers to O decimal places, e.g. 2,525. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)