This document provides pension data for Sunland Corp. for the year 2025, including prior service cost balance as of January 1st, 2025 and annual items such as service cost, interest cost, actual return, amortization of prior service cost, contributions, and benefits. The document requests preparation of a pension worksheet and journal entry for pension expense for Sunland Corp. for 2025 using the provided pension data.

1. The following defined pension data of Sunland Corp. apply to the year 2025. For 2025, prepare
a pension worksheet for Sunland that shows the journal entry for pension expense and the year-
end balances in the related pension accounts. (Enter all amounts as positive. If no entries then the
input box should be left blank.)
Annual Pension Items Expense Cash Balance, Dec. 31, 2024 Prior service cost Balance, Jan. 1,
2025 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal
entry tor 2025