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:

On January $1,2023,$ Cullumber acquired the operations of Blossom Ltd$.$ As one of the conditions of the purchase, Cullumber agreed

that Blossom's employees would be included in Cullumber's defined benefit pension plan and would be granted credit for the past

service of Blossom's employees. The actuary estimated the value of the prior service amount granted on January $1,2023$ to be

$$312,500.$

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

$($a$)$

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