Carla Vista Corporation sponsors a defined benefit pension plan for its 100 employees. On January 1, 2023, the company's actuary provided the following information:

Pension plan assets (fair value) ,$1,080,000

Defined benefit obligation ,1,450,000

Prepare a schedule that indicates what the plan's surplus or deficit is at December 31, 2023.

Prenare a serherlule that indirates what the nlan's surnlus nr defirit is at Meremher 312002