On January $1,2025,$ Blossom Company has the following defined benefit pension plan balances.

$\backslash$table$[[$Projected benefit obligation,$$4,454,000$

For $2026,$ prepare the journal entry to record pension$-$related amounts. $($Credit account titles are automatically indented whe amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amoun all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

Other Comprehensive Income $($G$/$L$)$

Pension Expense

Pension Asset$/$Liability