The following defined pension data of Blossom Corp. apply to the year $2025.$

Projected benefit obligation, $1/1/25($before amendment$)$

$$538,000$

$525,000$

$13,000$

Plan assets, $\frac{1}{1}\frac{?}{25}$

Pension liability, $\frac{1}{1}\frac{?}{25}$

$13,000$

On January $1,2025,$ Blossom Corp., through plan amendment, grants prior service benefits having this present value

$119,000$

Settlement rate

$9\%$

Service cost

$62,100$

Contributions $($funding$)$

$67,100$

Actual $($expected$)$ return on plan assets

$52,100$

Benefits paid to retirees

$42,000$

Prior service cost amortization for $2025$

$18,600$

For $2025,$ prepare a pension worksheet for Blossom that shows the journal entry for