Cullumber Corporation provides the following information about its defined benefit pension plan for the year

$2$

$0$

$2$

$3$

:

Current service cost

$2$

$2$

$5$

$7$

$5$

$0$

Contribution to the plan

$2$

$6$

$3$

$0$

$0$

$0$

Past service cost, effective December

$3$

$1$

$,$

$2$

$0$

$2$

$3$

$2$

$6$

$1$

$0$

$0$

Acutal return on Plan assets

$1$

$5$

$9$

$0$

$0$

$0$

Benefits paid

$1$

$0$

$5$

$6$

$0$

$0$

Net defined benefit liability at January

$1$

$,$

$2$

$0$

$2$

$3$

$4$

$2$

$4$

$0$

$0$

$0$

Plan assets at January

$1$

$,$

$2$

$0$

$2$

$3$

$1$

$5$

$9$

$0$

$0$

$0$

$0$

Defined benefit obligation at January

$1$

$,$

$2$

$0$

$2$

$3$

$2$

$0$

$1$

$4$

$0$

$0$

$0$

Interest

$/$

discount rate on the DBO and plan assets

$1$

$0$

$\%$

Prepare a pension work sheet.Prepare a pension work sheet.