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The following defined benefit pension data of Cullumber Corp. apply to the year 2023: Defined benefit obligation, funding basis, 1/1/23 (before amendment) $432,000 Plan

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The following defined benefit pension data of Cullumber Corp. apply to the year 2023: Defined benefit obligation, funding basis, 1/1/23 (before amendment) $432,000 Plan assets, 1/1/23 420,400 Net defined benefit liability, 1/1/23 11,600 On January 1, 2023, Cullumber, through a plan amendment, granted prior service benefits having a present value of 58,500 Interest/discount rate 9% Annual pension service cost Contributions (funding) Actual return on plan assets 41,000 42,400 40,300 Benefits paid to retirees 38,300 The company applies ASPE and has made an accounting policy choice to base its actuarial valuation of the DBO on the funding basis. Prepare a continuity schedule for the DBO for 2023. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) CULLUMBER CORP. Continuity Schedule > > +A

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