What is the appropriate journal entry to make at December 31, 2025 to record the pension expense for the year? Items Balance, Jan 1, 2025 (a) Service Cost (b) Interest Cost (c) Actual Return (d) Contributions (e) Benefits Journal Entry for 2025 Balance, Dec 31, 2025 Annual Pension Expense Kramp Company Pension Worksheet General Journal Entries $ 75,000 dr 50,000 dr 40,000 cr dr Cash 80,000 cr ## cr $ Pension Asset/ Liability 50,000 cr ## ## cr dr Memo Record Projected Benefit Obligation Plan Assets $ 500,000 cr $ 450,000 dr 75,000 cr 50,000 cr 35,000 dr $ 590,000 40,000 dr 80,000 dr 35,000 cr $ 535,000