The following defined benefit pension data of Cullumber Corp. apply to the year 2020: Defined benefit obligation, funding basis, 1/1/20 (before amendment) $436,000 Plan assets, 1/1/20 424,500 Net defined benefit liability, 1/1/20 11,500 On January 1, 2020, Cullumber Corp., through a plan amendment, granted prior service benefits having a present value of 50,900 Interest/discount rate 9% Annual pension service cost Contributions (funding) Actual return on plan assets 40,700 42,400 40,100 Benefits paid to retirees 43,200 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 2020. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Cullumber Corp. Continuity Schedule eTextbook and Media $ $ Prepare a continuity schedule for the plan assets for 2020. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Cullumber Corp. Continuity Schedule eTextbook and Media Calculate pension expense for 2020 Pension expense $ $ $ Calculate pension expense for 2020 Pension expense $ Prepare the entry to record the expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation December 31,2020 eTextbook and Media Debit Calculate the balance of the net defined benefit liability/asset at December 31, 2020. Net defined benefit December 31, 2020 $ eTextbook and Media Identify the plan's surplus or deficit at December 31, 2020. Pension eTextbook and Media $ Credit