The pension worksheet for Crosby Industries is shown below. Crosby Industries Pension Worksheet General Journal Entries Items Balance, Jan 1, 2025 (a) Service Cost (b) Interest Cost (c) Actual Return (d) Contributions (e) Benefits Annual Pension Expense $ 75,000 dr 50,000 dr 26,000 cr $ 99,000 dr Cash ?? cr ?? $ cr Journal Entry for 2025 Balance, Dec 31, 2025 What cash contributions were made to plan assets during 2025? Pension Asset/ Liability $ 50,000 cr - cr dr Memo Record Projected Benefit Obligation $ 500,000 cr 75,000 cr 50,000 cr 35,000 dr $ 590,000 Plan Assets $ 450,000 dr 26,000 dr ?? dr 35,000 cr $ 590,000