On J$$nuary $1,2025,$ Wildhorse Company has the following defined benefit pension plan balances. Prepare a pension worksheet for the pension plan for $2025$ and $2026.($Enter all amounts as positive.$)$

Balance, Jan. $1,2025$

Service cost

Interest cost

Actual return

Contributions

Benefits

Journal entry for $2025$

Annual Pension

Expense

$

$152000$

$4571000$

$2526000$

Cr$.$

Dr$.$

$

Cash

$

Dr$.v$

Dr$.$

Cr$.$

$ Question $2$ of $5$

Contributions

Benefits

Journal entry for $2025$

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

$

$

$

$Cr.$

Dr$.$

Dr$.vv$

$

$\sqrt[\phantom{2}]{2}$

Accumulated OCI, Dec. $31,2024$

Balance, Dec. $31,2025$ Question $2$ of $5$

Service cost

Interest cost

Actual return

Unexpected loss

Amortization of PSC

Contributions

Benefits

Journal entry for $2026$

Accumulated OCI, Dec. $31,2025$

Balance, Dec. $31,2026$

$261000$

Cr$.$

Cr$.$

$Question $2$ of $5$

rrepare a pension worksneet ror tne pension pian tor $\frac{\frac{?}{{?}_U}}{{?}_J}$ ana $\frac{\frac{?}{{?}_U}}{{?}_0}.[$Lnter all amounts as positive.,

Projected benefit obligation

$$4,571,000$

Fair value of plan assets

$4,210,000$

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 $$492,000$ are created. Other data related to the pension plan are as follows.