Oriole Corporation initiated a defined benefit pension plan for its 50 employees on January 1, 2020. The insurance company that administers the pension plan provides the following information for the years 2020, 2021, and 2022:

		For Year Ended December 31
		2020		2021			2022
Plan assets (fair value)		$52,000		$84,000			$168,000
Defined benefit obligation		61,900		?			?
Net actuarial (gain) loss: DBO		8,900		(24,500	)		84,500
Remeasurement (gain) loss: fund assets		?		?			(15,280	)
Employer's funding contribution (made at end of year)		52,000		60,000			95,000

There were no balances as at January 1, 2020, when the plan was initiated, because no credit was given for past service. The rate used to discount the companys pension obligation was 13% in 2020, 11% in 2021, and 8% in 2022. The service cost component of net periodic pension expense amounted to the following: 2020, $53,000; 2021, $84,000; and 2022, $117,000. No benefits were paid in 2020, but $33,000 was paid in 2021, and $33,000 in 2022. (All benefits were paid and all actuarial gains and losses were determined at the end of the year.) The company applies ASPE.

(a)

Prepare a continuity schedule for the defined benefit obligation over the three-year period.