At January $1,2023,$ Blossom Corporation had plan assets of $$258,000$ and a defined benefit obligation of the same amount based onprojected costs. During $2023,$ the current service cost was $$28,050,$ the discount rate on the DBO and plan assets was $10\%,$ actualreturn on plan assets was $$31,300,$ contributions by Blossom were $$20,550,$ benefits paid were $$17,800,$ and the cost of past servicebenefits granted effective December $31,2023,$ was $$29,800.$Prepare a pension work sheet for Blossom for $2023$ assuming that Blossom follows IFRS.