Oriole Corporation is a privately$-$owned company that uses ASPE. On January $1,2023,$ Oriole's financial records indicated the following information related to the company's defined benefit pension plan:

Defined Benefit Obligation

Pension Plan Assets

$$1,360,000$

$1,490,000$

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

Current year service cost

Prior service cost, granted Jan $1,2023$

Employer contributions for the year

Benefits paid to retirees

Expected return on assets

Actual return on assets

Discount rate

$$92,000$

$165,000$

$95,000$

$28,000$

$5\%$

$6\%$

$5\%$

prepare a pension worksheet for oriele corp for $2023$