Indicate the pension-related amounts that would be reported on the comprehensive income statement for Cullumber Company for the year 2025 . Prepare the journal entry to record pension expense and the employer's contribution to the pension plan in 2025. (Credit account titles are outomatically 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.) CULLUMBER COMPANY Income Statement (Partial) For the Year Ended December 31, 2025 Operating Expenses Pension Expense $ 77,000 Other Income/ Expenses Pension Expense $ 190,300 Determine the amounts of the components of pension expense that should be recognized by the company in 2025 . (Enter amounts that reduce pension expense with either a negative sign preceding the number eg. -45 or parenthesis eg. (45).) Cullumber Company received the following selected information from its pension plan trustee concerning the operation of the company's defined benefit pension plan for the year ended December 31, 2025. The service cost component of pension expense for employee services rendered in the current year amounted to $77,000 and the amortization of prior service cost was $117,800. The company's actual funding (contributions) of the plan in 2025 amounted to $247,000. The expected return on plan assets and the actual rate were both 10%; the interest/discount (settlement) rate was 10%. Accumulated other comprehensive income (PSC) had a balance of $1,178,000 on January 1, 2025. Assume no benefits paid in 2025. Indicate the pension-related amounts that would be reported on the comprehensive income statement for Cullumber Company for the year 2025 . Prepare the journal entry to record pension expense and the employer's contribution to the pension plan in 2025. (Credit account titles are outomatically 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.) CULLUMBER COMPANY Income Statement (Partial) For the Year Ended December 31, 2025 Operating Expenses Pension Expense $ 77,000 Other Income/ Expenses Pension Expense $ 190,300 Determine the amounts of the components of pension expense that should be recognized by the company in 2025 . (Enter amounts that reduce pension expense with either a negative sign preceding the number eg. -45 or parenthesis eg. (45).) Cullumber Company received the following selected information from its pension plan trustee concerning the operation of the company's defined benefit pension plan for the year ended December 31, 2025. The service cost component of pension expense for employee services rendered in the current year amounted to $77,000 and the amortization of prior service cost was $117,800. The company's actual funding (contributions) of the plan in 2025 amounted to $247,000. The expected return on plan assets and the actual rate were both 10%; the interest/discount (settlement) rate was 10%. Accumulated other comprehensive income (PSC) had a balance of $1,178,000 on January 1, 2025. Assume no benefits paid in 2025