Cullumber Corporation initiated a defined benefit pension plan for its $50$ employees on January $1,2023.$ The insurance company that administers the pension plan provides the following information for the years $2023,2024,$ and $2025$:

There were no balances as at January $1,2023,$ when the plan was initiated, because no credit was given for past service. The rate used to discount the company's pension obligation was $13\%$ in $2023,11\%$ in $2024,$ and $8\%$ in $2025.$ The service cost component of net periodic defined benefit expense amounted to the following: $2023,$$$54,000$;$2024,$$$85,000$; and $2025,$$$120,000.$ No benefits were paid in $2023,$ but $$30,000$ was paid in $2024,$ and $$32,000$ in $2025.($All benefits were paid and all actuarial gains and losses were were determined at the end of the year.$)$ The company applies ASPE.

$($b$)$ Prepare a continuity schedule for the plan asset over the three$-$year period.