Cullumber Limited follows ASPE, and the company sponsors a defined benefit pension plan. Cullumber's actuary provides the following information about the plan (in thousands of dollars): January 1, 2023 December 31, 2023 Vested benefit obligation $1,500 $1,550 Defined benefit obligation, accounting basis 2,400 3,120 Plan assets (fair value) 1,380 2,087 Interest/discount rate 10% 10% Net defined benefit liability/asset ? ? Past service cost, plan amendment, effective December 30, 2023 350 Service cost for the year 2023 Contributions (funding) 2023 290 640 Benefits paid in 2023 160 (a) Prepare a 2023 pension work sheet. (Enter answers in thousands of dollars.) Items Balance, Jan. 1, 2023 (a) Service cost (b) Net interest/finance cost (c) Asset remeasurement gain (d) Past service cost in year (e) Contributions (f) Benefits paid Expense entry-2023 Contributions entry-2023 Balance, Dec. 31, 2023 eTextbook and Media List of Accounts Annual Defined Benefit Expense General Journal Entries Cash Cu Pension ` ` ` ` ` ` ` `