The following defined pension data of Wildhorse Corp. apply to the year 2025. Projected benefit obligation, 1/1/25 (before amendment) Plan assets, 1/1/25 Pension liability, 1/1/25 On January 1, 2025, Wildhorse Corp., through plan amendment, grants prior service benefits having this present value Settlement rate Service cost Contributions (funding) Actual (expected) return on plan assets Benefits paid to retirees Prior service cost amortization for 2025 $575,000 562,100 12,900 121,000 8% 57,800 60,200 48,100 40,000 16,300 For 2025, prepare a pension worksheet for Wildhorse that shows the journal entry for pension expense and the year-end balance the related pension accounts. (Enter all amounts as positive. If no entries then the input box should be left blank.) Items Balance, Dec. 31, 2024 Prior service cost Balance, Jan. 1, 2025 Service cost Interest cost Annual Pension Expense +A Cash General Jou urnal Entries tA $ WILDHORSE CORP. Pension Worksheet-2025 OCI-Prior Service Cost > > < > $ Pension Asset/ Liability > > Wildhorse that shows the journal entry for pension expense and the year-end balances in unts as positive. If no entries then the input box should be left blank.) $ Projected Benefit Obligation Memo Record > < $ LA Plan Assets > > Actual return Amortization of PSC Contributions Benefits Journal entry for 2025 Accumulated OCI, Dec. 31, 2024 Balance, Dec. 31, 2025 $ $ 100 $ LA DOOOOO tA