Carla Vista Corporation is a privately$-$owned company that uses ASPE. On January $1,2023,$ Carla Vista's financial records indicated

the following information ralated to the company's definad benafit pansion plan:

Definad Benafit Obligation $$1,340,000$

Pensian Plan Assets $,1,490,000$

Carla Vista Corporation's actuary provided the following information on Decem ber $31,2023$ :

Currant yaar sarvica cost $$97,000$

Prior service cost, granted Jan $1,2023196,000$

Employer contributions for the year $,95,000$

Banefits paid to ratiress $,31,000$

Expected return on assets $5\%$

Actual return on assets $,6\%$

Discount rate $5\%$

$($a$)$

Prspars a parsion workshest for Carla Vista Corporation for $2023.$

Balance, Decamber $31,2023$