Exercise 19-8 Cullumber Limited sponsors a defined benefit pension plan, and follows ASPE. The corporation's actuary provides the following information about the plan (in thousands of dollars) January 1, 2017 December 31, 2017 $1,550 3,120 2,087 10% Vested benefit obligation Defined benefit obligation, accounting basis Plan assets (fair value) Interest/discount rate Net defined benefit liability/asset Past service cost, plan amendment, effective December 30, 2017 Service cost for the year 2017 Contributions (funding) 2017 Benefits paid in 2017 $1,500 2,400 1,380 10% 350 290 640 160 Your answer is partially correct. Try again. Prepare a 2017 pension work sheet. (Enter answers in thousands of dollars.) Cullumber Limited Pension Work Sheet - 2017 (ASPE) General Journal Entries Memo Record Entries Annual Pension Expense Net Defined Benefit Liability/ Asset Defined Benefit Obligation Plan Assets Items Cash