Veldre Company provides the following information about its defined benefit pension plan for the year 2025.

Service cost $90,000

Contribution to the plan 105,000

Prior service cost amortization 10,000

Actual and expected return on plan assets 64,000

Benefits paid 40,000

Plan assets at January 1, 2025 640,000

Projected benefit obligation at January 1, 2025 700,000

Accumulated OCI (PSC) at January 1, 2025 150,000

Interest/discount (settlement) rate 10%

use the pension worksheet inserting January 1, 2025, balances, showing December 31, 2025.