At January 1, 2023, Cullumber Corporation had plan assets of $254,500 and a defined benefit obligation of the same amount based on projected costs. During 2023, the current service cost was $27.650, the discount rate on the DBO and plan assets was 10% actual return on plan assets was $30,550, contributions by Cullumber were $20,150, benefits paid were $18,000, and the cost of past service benefits granted effective December 31, 2023, was $29,450. Prepare a pension work sheet for Cullumber for 2023 assuming that Cullumber follows IFRS