Pharoah Corporation sponsars a defined benefit pension plan for its 100 employees. On January 1, 2023, the company's actuary provided the foliowing information. The actuary calculated that the present value of future benefits earned for employee services rendered in 2023 amounted to $213,100, the December 31,2023 defined benefit obligation was $1,833,800, and the appropriate interest or discount rate was 8%. The plan assets generated a return of $81,600 during 2023 . The company funded the 2023 current service cost as well as $107.900 of the past service costs recognized in a previous year; however, no benefits were paid during the year. Pharoah is a private company and applies ASPE (a) Prepare a schedule that indicates what the plan's surplus or deficit is at December 31,2023