Cullumber Corporation is a privately$-$owned company that follows ASPE. On December $31,2022,$ Cullumber's financial records indicated the following information related to the company's defined benefit pension plan:

Defined Benefit Obligation

$$7,612,000$

Pension Plan Assets

$7,266,000$

On January $1,2023,$ Cullumber acquired the operations of Ivanhoe Ltd$.$ As one of the conditions of the purchase, Cullumber agreed that Ivanhoe's employees would be ingluded in Cullumber's defined benefit pension plan and would be granted credit for the past service of Ivanhoe's employees. The actuary estimated the value of the prior service amount granted on January $1,2023$ to be $$332,000.$

Cullumber's actuary provided the following information on December $31,2023$:

Current year service cost

Employer contributions for the year

Benefits paid to retirees

Actuarial increase in pension obligations

Expected return on assets

Actual return on assets

Discount rate

O L

$$379,500$

$441\mathrm{.}200$

$181\mathrm{.}200$

$119,600$

$6\%$

$5\%$

$6\%$

prepare a pension worksheet for cullunber corporation for the year ending december $31,2023$