Ivanhoe Corporation is a privately$-$owned company that follows ASPE. On December $31,2022,$ Ivanhoe's financial records indicated the following information related to the company's defined benefit pension plan:

Defined Benefit Obligation

$$7,542,000$

Pension Plan Assets

$7,245,000$

On January $1,2023,$ Ivanhoe acquired the operations of Oriole Ltd$.$ As one of the conditions of the purchase, Ivanhoe agreed that Oriole's employees would be included in Ivanhoe's defined benefit pension plan and would be granted credit for the past service of Oriole's employees. The actuary estimated the value of the prior service amount granted on January $1,2023$ to be $$311,500.$

Ivanhoe's actuary provided the following information on December $31,2023$:

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Current year service cost

$$381,000$

Employer contributions for the year

$427,500$

Benefits paid to retirees

$181,000$

Actuarial increase in pension obligations

$127,400$

Expected return on assets

$6\%$

Actual return on assets

$5\%$

Discount rate

$6\%$

Prepare a pension worksheet for Ivanhoe Corporation for the year ending December $31,2023$