Items Pension Worksheet General Journal Entries Memo Record Annual Pension Pension Asset/ Projected Benefit Plan Expense Cash Liability Obligation Assets $ - $128000 cr $128000 dr Balance, Jan. 1, 2025 (a) Service Cost ?? dr (b) Interest Cost 28000 dr (c) Actual Return 29000 cr (d) Contributions $69000 cr (e) Benefits Journal Entry for 2025 $69000 ?? Balance, Dec. 31, 2025 ?? ?? ?? The service cost for 2025 is $69000. $128000. $70000. $12000. Cullumber Corporation has a defined-benefit pension plan covering its 1280 employees. Cullumber agrees to amend its pension benefits. The prior service cost associated with the amendment is $683700. The employees are grouped according to expected years of retirement, as follows: Number of Expected Retirement Group Employees on December 31 A 245 2025 B 360 2026 C 485 2027 D 190 2028 What is the cost per service year? $170925 $275200 $6837 $215.00