Sunland Corporation is a privately$-$owned company that uses ASPE. On January $1,2023,$ Sunland's financial records indicated the following information related to the company's defined benefit pension plan:

Defined Benefit Obligation

$$1,310,000$

Pension Plan Assets

$1,470,000$

Sunland Corporation's actuary provided the following information on December $31,2023$:

Current year service cost

$$82,000$

Prior service cost, granted Jan $1,2023$

$198,000$

Employer contributions for the year

$88,000$

Benefits paid to retirees

$28,000$

Expected return on assets

$5\%$

Actual return on assets

$6\%$

Discount rate

$5\%$

Prepare a pension worksheet for Sunland Corporation for $2023$