E19.4B (LO 1,2) (Basic Pension Worksheet) The following facts apply to the pension plan of I-Pass Corporation for the year 2025: Instructions Using the preceding data, compute pension expense for the year 2025. As part of your solution, prepar a pension worksheet that shows the journal entry for pension expense for 2025 and the year-end balance in the related pension accounts. AAExercise19-4BB I-Pass Corporation Pension Worksheet -- 2025 \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ General Journal Entries } & \multicolumn{2}{c|}{ Memo Record } \\ \hline & Annual & Pension & Projected & \\ \hline & Pension & & Asset/ & Benefit & Plan \\ \hline Items & Expense & Cash & Liability & Jbligatiol & Assets \\ \hline \end{tabular} Balance, 1/1 Joumal entry