Question $4$ of $10$

Cullumber 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

$$226,400$

$263,900$

$26,400$

$160,000$

$114,000$

$401,400$

$1,600,000$

$2,001,400$

$10\%$

Cullumber follows IFRS.

$($a$)$

Prepare a continuity schedule for $2023$ for the defined benefit obligation. $($Enter negative amounts using either a negative sign preceding the number eg$.-45$ or parentheses