Cullumber Corporation is a publicly traded company and follows IFRS. On December $31,2022,$ Cullumber's financial records indicated

the following information related to the company's defined benefit pension plan:

Cullumber Corporation's actuary provided the following information on December $31,2023$: Balance, December $31,2023$ General Journal Entries Prepare a pension worksheet for Cullumber Corporation for $2023.($b$)$

Prepare pension plan journal entries for Cullumber Corporation for $2023.($List all debit entries before credit entries. Credit account

titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the

account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Credit

$($To record defined benefit expense$)$

$($To record payment to the pension fund$)$