On January 1, 2025, Cullumber Company has the following defined benefit pension plan balances. 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 $501,000 are created. Other data related to the pension plan are as follows. Annual Pension Items Balance, Jan. 1, 2025 Expense \( \frac{\text { Cash }}{\$ \longdiv { \square }} \) Service cost 147000 Interest cost 443700 Actual return 247800 Cr. Contributions Benefits Journal entry for 2025 Accumulated OCI, Dec. 31, 2024 Balance, Dec. 31, 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 Amortization of PSC Contributions Benefits