Keeber Company sponsors a defined benefit pension plan for its 600 employees. The company's actuary provided the following information about the plan. - The average remaining service life per employee is 10.5 years. - The service cost component of net periodic pension expense for employee services rendered amounted to $400,000 in 2025 and $475,000 in 2026 . - The accumulated OCI (PSC) on January 1, 2025, was $1,260,000. - No benefits have been paid. #4 (2 of 2) Instructions For 2025: a) Accumulated OCI-PSC: Compute the amount to be amortized as a component of net periodic pension expense. b) Accumulated OCl-G/L: Prepare a schedule that reflects the amount to be amortized as a component of pension expense. c) Prepare a pension worksheet. d) Prepare the related journal entry