Pharoah Corporation provides the following information about its defined benefit pension plan for the year $2023$ :

Current service cost

Contribution to the plan

Past service cost, effective December $31,2023$

Actual return on plan assets

Benefits paid

Net defined benefit liability at January $1,2023$

Plan assets at January $1,2023$

Defined benefit obligation at January $1,2023$

Interest$/$discount rate on the DBO and plan assets

$$226,700$

$264,200$

$26,700$

$160,000$

$117,000$

$401,700$

$1,600,000$

$2,001,700$

$10\%$

Pharoah follows IFRS.

$($a$)$

Prepare a continuity schedule for $2023$ for the defined benefit obligation. $($Enter negative amounts using eithe

preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Pharoah Corporation

Continuity Schedule

$2023$