Cullumber Corporation reports the following January 1, 2020 balances for its defined benefit pension plan, which it accounts for under IFRS: plan assets, $460,000; defined benefit obligation, $460,000. Other data relating to three years of operation of the plan are as follows: 2020 2021 2022 Annual service cost $36,400 $43,700 $58,400 Discount rate 10% 10% 10% Actual return on plan assets 38,700 50,460 53,800 Funding of current service cost 36,400 43,700 58,400 Funding of past service cost 66,000 79,000 Benefits paid 30,500 37,450 47,200 Past service cost (plan amended, 1/1/21) 364,000 Change in actuarial assumptions establishes a December 31. 2022 defined benefit obligation of 1.196,000 Prepare and complete a pension work sheet for 2020.