Sandhill Corporation sponsors a defined benefit pension plan for its 100 employees. On January 1, 2023, the company's actuary provided the following information: The actuary calculated that the present value of future benefits earned for employee services rendered in 2023 amounted to $214,700, the December 31,2023 defined benefit obligation was $1,830,600, and the appropriate interest or discount rate was 8%. The plan assets generated a return of $87,400 during 2023. The company funded the 2023 current service cost as well as $107,400 of the past service costs recognized in a previous year; however, no benefits were paid during the year. Sandhill 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