Exercise 19-3 Cullumber Corporation provides the following information about its defined benefit pension plan for the year 2020: Current service cost Contribution to the plan Past service cost, effective December 31, 2020 Actual return on plan assets Benefits paid Net defined benefit liability at January 1, 2020 Plan assets at January 1, 2020 Defined benefit obligation at January 1, 2020 Interest/discount rate on the DBO and plan assets $226,400 263,900 26,400 160,000 114,000 401,400 1,600,000 2,001,400 10% Cullumber follows IFRS. Prepare a continuity schedule for 2020 for the defined benefit obligation. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Cullumber Corporation Continuity Schedule 2020 Prepare a continuity schedule for 2020 for the plan assets. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Cullumber Corporation Continuity Schedule 2020 Calculate pension expense for the year 2020. Pension expense Prepare all pension journal entries recorded by Cullumber in 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation December 31, 2020 (To record pension expense) December 31, 2020 (To record contributions paid) What pension amount will appear on Cullumber's SFP at December 31, 2020? Pension