Oriole Corporation is a privately$-$owned company that uses ASPE. On January $01,2023,$ Oriole$$s financial records indicated the following information related to the company$$s defined benefit pension plan: Jan $01,2023$

Defined Benefit Obligation $1,340,000$

Pension Plan Assets $1,490,000$

Oriole Corporation$$s actuary provided the following information on December $31,2023$: Dec $31,2023$

Current year service cost $83,000$

Prior service cost, granted Jan $1,2023189,000$

Employer contributions for the year $94,000$

Benefits paid to retirees $26,000$

Expected return on assets $5\%$

Actual return on assets $6\%$

Discount rate $5\%$

$($a$)$ Prepare a pension worksheet for Oriole Corporation for $2023.2023$