Please answer the question, and it is not missing any part. Do not answer chatgpt if you not know how to answer, show the calculation. THE drop down arrow in the boxes are dr$/$cr or no entry.December $31,2023,$ Cullumber's employees agreed to a $$59,000$ reduction in past service benefits.

Cullumber's accountant began working on the pension worksheet, however she has become ill and you have been asked to complete the worksheet for her.

Following is the partial pension worksheet for Cullumber Corporation:

Complete the pension worksheet and indicate the amount of the pension liability or asset to appear on Cullumber's statement of financial position.