help please?

On January 1, 2025, Cullumber Company has the following defined benefit pension plan balances. The interest (settlement) rate applicable to the plan is 10%. On January 1,2026, the company amends its pension agreement so that prior service costs of $499,000 are created. Other data related to the pension plan are as follows. Annual Pension Items Expense Cash Balance, Jan, 1,2025 Service cost Interest cost Actual return Contributions Benefits Journal entry for 2025 Accumulated OCI, Dec. 31,2024 $ $ Items Balance, Jan, 1, 2025 $ Cash $ Actual return 2 Contributions iv 4 Benefits Accumulated OCi, Dec. 31.2024 Balance, Dec 31, 2025 Additional PSC, 1/1/2026 Balance, Jan 1, 2026 Service cost Interest cost. Actual return Unexpected loss Amortization of PSC Contributions Benefits Journal entry for 2026 Accumulated OCI, Dec. 31,2025 Balance, Dec. 31, 2026