Service cost

$$91,200$

Contribution to the plan

$104,700$

Prior service cost amortization

$9,800$

Actual and expected return on plan assets

$62,800$

Benefits paid

$40,500$

Plan assets at January $1,2025$

$632,600$

Projected benefit obligation at January $1,2025,686,700$

Accumulated OCI $($PSC$)$ at January $1,2025,152,100$

Interest$/$discount $($settlement$)$ rate

$9\%$

$($a$)$

Your answer is partially correct.

Prepare a pension worksheet inserting January $1,2025,$ balances, showing December $31,2025.($Enter all amounts as positive.$)$