Sheridan Corp. sponsors a defined benefit pension plan for its employees. On January 1,2025, the...

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Accounting

Sheridan 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.
Unexpected loss from change in projected benefit obligation,
due to change in actuarial predictions ,76,200\table[[\table[[Items],[Balance, Jan. 1,2025]],\table[[Annual Pension],[Expense]],Cash],[$,,$,],[Service cost,,,,],[Interest cost,,,,],[Actual return,,,,],[Unexpected gain,,,,],[Amortization of PSC],[Liability increase],[Contributions],[Benefits],[Journal entry for 2025,$,,$,]]
Accumulated OCI, Dec. 31,2024
Balance, December 31,2025 Memo Record General Journal Entries
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