Blossom Corporation is a privately-owned company that follows ASPE. On December 31, 2022, Blossom's financial records indicatec the following information related to the company's defined benefit pension plan: 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 $328,000. Blossom's actuary provided the following information on December 31, 2023: Prepare a pension worksheet for Blossom Corporation for the year ending December 31, 2023. (g) Benefits Paid to Retirees from Pension Fund Defined Benefit Expense Entry - 2023 Net Funding Entry Balance, December 31, 2023