Cullumber Corporation provides the following information about its defined benefit pension plan for the year $2023$:

Current service cost $225750$

Contribution to the plan $263000$

Past service cost, effective December $31,202326100$

Acutal return on Plan assets $159000$

Benefits paid $105600$

Net defined benefit liability at January $1,2023424000$

Plan assets at January $1,20231590000$

Defined benefit obligation at January $1,20232014000$

Interest$/$discount rate on the DBO and plan assets $10\%$

Prepare a pension work sheet. $($see the photo and prepare pension work sheet like the picture$)$