$1.$ Prepare a continuity schedule for $2023$ for the defined benefit obligation.

$2.$ Prepare a continuity schedule for $2023$ for the plan assets.

$3.$ Calculate defined benefit expense for the year $2023.$

$4.$ Prepare all pension journal entries recorded by Cullumber in $2023.$

$5.$ What pension amount will appear on Cullumber's SFP at December $31,2023?$