Blossom Corporation is a privately$-$owned company that follows ASPE. On December $31,2022,$ Blossom's financial records indicated

the following information related to the company's defined benefit pension plan:

Defined Benefit Obligation $$7,590,000$

Pension Plan Assets $,7,290,000$

On January $1,2023,$ Blossom acquired the operations of Crane Ltd$.$ As one of the conditions of the purchase, Blossom agreed that

Crane's employees would be included in Blossom's defined benefit pension plan and would be granted credit for the past service of

Crane's employees. The actuary estimated the value of the prior service amount granted on January $1,2023$ to be $$322,000.$

Blossom's actuary provided the following information on December $31,2023$:

$($a$)$

Prepare a pension worksheet for Blossom Corporation for the year ending December $31,2023.$

Balance, January $1,2023$

$($a$)$ Current Service Cost

$($b$)$ Prior Service Cost

$($c$)$ Net Interest$/$Finance Cost

$($d$)$ Asset Gain$/$Loss

$($e$)$ Actuarial Remeasurement Gain$/$Loss

$($f$)$ Employer Contributions to Pension Fund

$($g$)$ Benefits Paid to Retirees from Pension Fund

Defined Benefit Expense Entry $-2023$

Net Funding Entry

Balance, December $31,2023$