Service cost

Contribution to the plan

$$90,500$

Prior service cost amortization $,10,300$

$103,300$

Actual and expected return on plan assets

Benefits paid

$62,800$

Plan assets at January $1,2025$

$39,700$

Projected benefit obligation at January $1,2025$

$642,100$

Accumulated OCI $($PSC$)$ at January $1,2025$

$712,900$

$148,800$

Interest$/$discount $($settlement$)$ rate

$9\%$