Prepare the journal entry for pension expense for $2025.($Credit account titles are automatically indented when amount is entered. Do Question $1$ of $5$

Oriole Corp. sponsors a defined benefit pension plan for its employees. On January $1,2025,$ the following balances relate to this plan.

As a result of the operation of the plan during $2025,$ the following additional data are provided by the actuary.

Service cost

$$91,100$

Settlement rate, $9\%$

Actual return on plan assets

$56,800$

Amortization of prior service cost

$19,300$

Expected return on plan assets

$53,800$

Unexpected loss from change in projected benefit obligation,

due to change in actuarial predictions

not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before

creditentries.$)$

Account Titles and Explanation

Debit

Credit

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List of Accountc