Part B Please!

Blossom Corp. sponsors a defined benefit pension plan for its employees. On January $1,2025,$ the following balances relate to this plan.

As a result of the operation of the plan during $2025,$ the following additional data are provided by the actuary.

Service cost

Settlement rate, $10\%$

Actual return on plan assets

Amortization of prior service cost

Expected return on plan assets

Unexpected loss from change in projected benefit obligation,

due to change in actuarial predictions

Contributions

Benefits paid retirees

$$93,500$

$54,600$

$18,100$

$51,600$

$76,600$

$100,500$

$84,300$

$\backslash$table$[[$Items$,,$pense,,,ash,,,rvice Cost,,,oss,$],[$Balance$,$ Jan. $1,2025,$$$,$i$,,$$$,$i$,,$$$,,,$$$,$i$,],[$Service cost$,,93,500,$Dr$.$ vv$,,$i$,,,,,,$i$,],[$Interest cost$,,60,650,$Dr$.$ vv$,,$i$,,,,,,$i$,],[$Actual return,,$54,600,$Cr$.$ vv$,,$i$,,,,,,$i$,],[$Unexpected gain,,$3,000,$Dr$.$ vv$,,$i$,,,,,,3,000,$Cr$.],[$Amortization of PSC$,,18,100,$Dr$.$ vv$,,$i$,,,18,100,$Cr$.$ vv$,,,],[$Liability increase,,i$,,,$i$,,,,,,76,600,$Dr$],[$Contributions$,,$i$,,,100,500,$Cr$.$ vv$,,,,,,],[$Benefits$,,$i$,,,$i$,,,,,,,],[$Journal entry for $2025,$$$,120,650,$Dr$.$ vv$,$$$,100,500,$Cr$.$ vv$,,18,100,$Cr$.$ vv$,,73,600,$Dr$],[$Accumulated OCI, Dec. $31,2024,,,,,,,,104,200,$Dr$.$ vv$,,$i$,],[$Balance$,$ December $31,2025,,,,,,,$$$,86,100,$Dr$.,,73,600,$Dr$]]$

$($b$)$

Prepare the journal entry for pension expense for $2025.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for

the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit