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 $31,2023$:

$($a$)$

Prepare a pension worksheet for Sunland Corporation for $2023.$

Balance, January $1,2023$

Current Service Cost

Prior Service Cost

Net Interest$/$Finance Cost

Asset Remeasurement Gain$/$Loss

Employer Contributions to Pension Fund

Benefits Paid to Retirees from Pension Fund

Defined Benefit Expense Entry $-2023$

Net Funding Entry