Oriole Corporation is a privately-owned company that follows ASPE. On December 31, 2022, Oriole's financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation Pension Plan Assets $7,557,000 7,308,000 On January 1, 2023, Oriole acquired the operations of Pharoah Ltd. As one of the conditions of the purchase, Oriole agreed that Pharoah's employees would be included in Oriole's defined benefit pension plan and would be granted credit for the past service of Pharoah's employees. The actuary estimated the value of the prior service amount granted on January 1, 2023 to be $312,000. Oriole's actuary provided the following information on December 31, 2023: Current year service cost $359,000 Employer contributions for the year 415,900 Benefits paid to retirees 174,100 Actuarial increase in pension obligations 126,600 Expected return on assets 6%6 Actual return on assets 556 Discount rate 696 (a) Prepare a pension worksheet for Oriole Corporation for the year ending December 31, 2023. Balance, January 1, 2023 (a) Current Service Cost (9) Prior Service Cost (c) Net Interest/Finance Cost (d) Asset Gain/Loss (e) Actuarial Remeasurement Gain/Loss (F) Employer Contributions to Pension Fund [-] Benefits Paid to Retirees from Pension Fund Defined Benefit Expense Entry - 2023 Net Funding Entry Balance, December 31, 2023 Annual Defined Benefit Expense > > > General. Net Defined Liability/ Asset Prepare a pension worksheet for Oriole Corporation for the year ending December 31, 2023. General Journal Entries Cash > > > > > > Defined Benefit Obligation > > > > > Memo Record Defined Benefit Obligation > Plan Assets > > > > > > > > > > > > > > > > > >