Question 1: Preparation of Pension Worksheet (15 marks) Vidalia Corporation, which follows ASPE, provides the following information about its defined benefit pension plan for the year 2022: Current service cost Contribution to the plan $144,000 182,600 Past service cost, effective December 31, 2022 60,000 Actual return on plan assets 160,000 Benefits paid 95,000 Net defined benefit liability at January 1, 2022 20,000 Plan assets at January 1, 2022 1,780,000 Defined benefit obligation at January 1, 2022 1,800,000 9% Interest/discount rate on the DBO and plan assets Instructions a. Prepare a pension work sheet: insert the January 1, 2022 balances and show the December 31, 2022 balances. Indicate credit entries by parentheses, e.g. (25,000) (10 marks) b. Prepare all journal entries. (2 marks) c. What is the amount of the plan's surplus/deficit at December 31, 2022? (3 marks)