Question $1$ of $5($a$)$

Using the data above, compute pension expense for Oriote. for the year $2025$ by preparing a pension worksheet. $($Enter all amounts $.$

as positive.$)$ Using the data above, compute pension expense for Oriole. for the year $2025$ by preparing a pension worksheet. $($Enter all amounts $.$

as positive.$)$

ORIOLE CORP.

Pension Worksheet

General Journal Entries Using the data above, compute pension expense for Oriole. for the year $2025$ by preparing a pension workshe$$t$.($Enter all amounts

as positive.$)$Question $1$ of $5$

Liability increase

Contributions

Benefits

Journal entry for $2025$

Accumulated OCI, Dec. $31,2024$

Balance, December $31,2025$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

Settlement rate, $9\%$

Actual return on plan assets

Amortization of prior service cost

Expected return on plan assets

Unexpected loss from change in projected benefit obligation,

due to change in actuarial predictions

Contributions

Benefits paid retirees

$$91,100$

$56,800$

$19,300$

$53,800$

$78,300$

$103,900$

$86,400$

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

$78,300$

Contributions

$103,900$

Benefits paid retirees