At January 1,2023 , Oriole Corporation had plan assets of $257,500 and a defined benefit obligation of the same amount based on projected costs. During 2023 , the current service cost was $27,800, the discount rate on the DBO and plan assets was 10%, actual return on plan assets was $31,450, contributions by Oriole were $20,300, benefits paid were $17,300, and the cost of past service benefits granted effective December 31,2023 , was $29,750. Prepare a pension work sheet for Oriole for 2023 assuming the company applies ASPE. Items Balance 1/1/23 Service cost Net interest/finance cost Remeasurement gain on plan assets Past service cost Contributions Benefits paid Expense entry Contribution entry Balance 12/31/23 ORIOLE CORPORATION Pension Worksheet-2023 General Journal Entries Net Def. Benefit Annual Defined Liability/ Benefit Expense Asset Memo Record Defined Benefit Plan Assets