E$19\mathrm{.}3($L$03,4,5,7($Continuity Schedules and Calculation of Defined Benefit Expense$)$ Rebek Corporation provides the following information about its defined benefit pension plan for the year $2023$:

Current service cost

Contribution to the plan

Past service cost, effective December $31,2023$

Actual return on plan assets

Benefits paid

Net defined benefit liability at January $1,2023$

Plan assets at January $1,2023$

Defined benefit obligation at January $1,2023$

$$235,000$

$262,500$

$50,000$

$160,000$

$100,000$

$400,000$

$1,600,000$

$2,000,000$

Interest$/$discount rate on the DBO and plan assets

$10\%$

Rebek follows IFRS.

Instructions

a$.$ Prepare a continuity schedule for $2023$ for the defined benefit obligation.

b$.$ Prepare a continuity schedule for $2023$ for the plan assets.

c$.$ Calculate defined benefit expense for the year $2023.$

d$.$ Prepare all pension journal entries recorded by Rebek in $2023.$

e$.$ What pension amount will appear on Rebek's SFP at December $31,2023?$