Current Attempt in Progress Cullumber Corporation is a publicly traded company and follows IFRS. On December 31, 2022, Cullumber's financial records indicated the following information related to the company's defined benefit pension plan Defined Benefit Obligation Pension Plan Assets $1,340,000 1,480,000 Cullumber Corporation's actuary provided the following information on December 31, 2023: Current year service cost $82,000 Prior service cost, granted Jan 1, 2023 171,000 Employer contributions for the year 89,000 Benefits paid to retirees 30,000 Expected return on assets 5% Actual return on assets 6% Discount rate 5% Balance, January 1, 2023 Current Service Cost Prior Service Cost Net Interest/Finance Cost Asset Remeasurement Gain/Loss Employee/er Contributions to Pension Fund Benefits Paid to Retirees from Pension Fund Defined Benefit Expense Entry 2023 Net Funding Entry Balance, December 31, 2023 Remeasurement Gain/Loss (OCI) Annual Defined Benefit Expense Annual Defined General Journal Entries Benefit Expense Cash -/201 Net Defined Liability Asset Net Defined Liability/ Asset Defined Benefit Obligation Memo Record Plan Assets