Cullumber Enterprises Ltd. provides the following information about its defined benefit pension plan: Balances or Values at December 31, 2023 Defined benefit obligation Vested benefit obligation Fair value of plan assets $3,065,000 1,843,354 2,551,728 Other pension plan data: Current service cost for 2023 105,000 Actual return on plan assets in 2023 146,000 Return on plan assets in 2023 using discount rate 196,760 Interest on January 1, 2023 defined benefit obligation 283,000 Funding of plan in 2023 103,408 Interest on January 1, 2023 defined benefit obligation 283,000 Funding of plan in 2023 103.408 Benefits paid 157.000 Calculate the January 1, 2023 balances for the pension-related accounts if Cullumber follows IFRS. Defined benefit obligation Fair value of plan assets SA 3296000 2644136 Net defined benefit liability $ 651864