Cotter Corp. reports the following information (in hundreds of thousands of dollars) to you about its defined benefit pension plan for 2011:
Actual return on plan assets ............11
Current service cost ................21
Benefits paid to retirees ............. 8
Interest cost ................... 9
Contributions from employer ...........20
Opening balance, accrued benefit obligation (ABO) ..92
Cost of plan amendment in year ..........13
Opening balance, fund assets ........... 100
Provide a continuity schedule for the ABO for the year.