Carla Vista Corporation provides the following information about its defined benefit pension plan for the year 2020:

Current service cost		$225,100
Contribution to the plan		262,600
Past service cost, effective December 31, 2020		25,200
Actual return on plan assets		159,400
Benefits paid		103,700
Net defined benefit liability at January 1, 2020		408,000
Plan assets at January 1, 2020		1,594,000
Defined benefit obligation at January 1, 2020		2,002,000
Interest/discount rate on the DBO and plan assets		10%

Carla Vista follows IRFS.

Prepare a pension work sheet.

Prepare all journal entries

What is the amount of the plans surplus/deficit at December 31, 2020?