The following defined pension data of Carla Vista Corp. apply to the year 2025. Projected benefit obligation, 1/1/25 (before amendment) $582,000 Plan assets, 1/1/25 566,900 Pension liability, 1/1/25 15,100 On January 1, 2025, Carla Vista Corp., through plan amendment, grants prior service benefits having this present value 130,000 Settlement rate Service cost 9% 59,500 Contributions (funding) 60,400 Actual (expected) return on plan assets 53,100 Benefits paid to retirees Prior service cost amortization for 2025 40,500 15,400 For 2025, prepare a pension worksheet for Carla Vista that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive. If no entries then the input box should be left blank.) Pension Worksheet-2025 General Journal Entries Items Balance, Dec. 31, 2024 Prior service cost Balance, Jan. 1, 2025 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2025 Accumulated OCI, Dec. 31, 2024 Balance, Dec. 31, 2025 Annual Pension Expense Cash Pension OCI-Prior Asset/ Service Cost Liability Projected Benefit Obligation Memo Record Plan Assets