Carla Vista Corporation is a privately$-$owned company that uses ASPE. On January $1,2023,$ Carla Vista's financial records indicated the following information related to the company's defined benefit pension plan:

Defined Benefit Obligation $$1,340,000$

Pension Plan Assets $,1,490,000$

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

Current year service cost

$$87,000$

Prior service cost, granted Jan $1,2023,186,000$

Employer contributions for the year $,95,000$

Benefits paid to retirees $,31,000$

Expected return on assets $,5\%$

Actual return on assets $6\%$

Discount rate $5\%$

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