Ivanhoe Limited follows ASPE, and the company sponsors a defined benefit pension plan. Ivanhoe's actuary provides the following information about the plan (in thousands of dollars): Prepare a 2023 pension work sheet. (Enter answers in thousands of dollars.) General Journal Entries Annual Defined Items Balance, Jan. 1, 2023 (a) Service cost (b) Net interest/finance cost (c) Asset remeasurement gain (d) Past service cost in year (e) Contributions (f) Benefits paid Expense entry - 2023 Contributions entry - 2023 Benefit Expense Cash Balance, Dec. 31, 2023 MITED t - 2023 (ASPE) Memo Record Net Defined Benefit Liability/ Asset Defined Benefit Obligation Plan Assets Prepare the journal entries at December 31,2023 , to record defined benefit expense and the funding contributions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts.) Calculate the balance of the net defined benefit liability/asset at December 31, 2023. Net defined benefit , December 31, 2023 \\( \\$ \\) eTextbook and Media List of Accounts Identify the plan's surplus or deficit at December 31, 2023. Pension \\( \\$ \\)