The following data relate to the operation of Blossom Co.'s pension plan in 2026. Service cost...

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The following data relate to the operation of Blossom Co.'s pension plan in 2026. Service cost $64,900 Actual return on plan assets 35,200 Amortization of prior service cost 30,800 Annual contributions 56,100 Benefits paid retirees 29,700 Average service life of all employees 25 years The pension worksheet for 2025 is presented below. Item Annual Pension Cash General Journal Entries OCI-Prior Service Cost Mema Record Balance, Jan. 1.2025) Service cost $22.000 Dr Interest cost 28,600 Dr Actual return 19.470 OCI- Gain/Loss Pension Asset Liability Projected Beneft Obligation Plan Assets $137.500 Cr. $357.500 22.000 Cr $220,000 Dr Cr 28.600 Cr. 19470 Dr. Unexpected loss 2.745 C $2,745 Dr Amortization of PSC 38.500 De $38,500 Cr. Contributions $45.100 Cr Benents Increase in PBO Journal entry for 2025 $66,085 B Accumulated OCL Dec. 31, 2024 Balance, Dec 31, 2025 45.100 Dr. 16.500 47,850 Dr. 47,050 80 Dr. 16.500 C Dr $45.100 Cr 38.500 C 50595 Dr. 33.000 Cr SUPPORT 11.000 Di 0 $49,500 Dr $50.595 Dr $171.380 Cr $439.450 Cr $268.070 Dr (a1) Calculate the amortization of the loss, if any, in 2026 using the corridor approach. Amortization of the loss $ The following data relate to the operation of Blossom Co.'s pension plan in 2026. Service cost $64,900 Actual return on plan assets 35,200 Amortization of prior service cost 30,800 Annual contributions 56,100 Benefits paid retirees 29,700 Average service life of all employees 25 years The pension worksheet for 2025 is presented below. Item Annual Pension Cash General Journal Entries OCI-Prior Service Cost Mema Record Balance, Jan. 1.2025) Service cost $22.000 Dr Interest cost 28,600 Dr Actual return 19.470 OCI- Gain/Loss Pension Asset Liability Projected Beneft Obligation Plan Assets $137.500 Cr. $357.500 22.000 Cr $220,000 Dr Cr 28.600 Cr. 19470 Dr. Unexpected loss 2.745 C $2,745 Dr Amortization of PSC 38.500 De $38,500 Cr. Contributions $45.100 Cr Benents Increase in PBO Journal entry for 2025 $66,085 B Accumulated OCL Dec. 31, 2024 Balance, Dec 31, 2025 45.100 Dr. 16.500 47,850 Dr. 47,050 80 Dr. 16.500 C Dr $45.100 Cr 38.500 C 50595 Dr. 33.000 Cr SUPPORT 11.000 Di 0 $49,500 Dr $50.595 Dr $171.380 Cr $439.450 Cr $268.070 Dr (a1) Calculate the amortization of the loss, if any, in 2026 using the corridor approach. Amortization of the loss $