The following information is available for HTM Corporation's defined benefit pension plan:
		2023	2024	2025
Defined benefit obligation, opening balance, accounting basis		$ 175,000	?	?
Fair value of plan assets		$ 165,000	?	?
Current service cost		$ 35,000	$ 47,250	$ 52,500
Discount rate		7%	7%	7%
Actual return earned on plan assets		8%	6%	7%
Contributions (funding)		$ 44,000	$ 44,000	$ 44,000
Benefits paid to retirees		$ 24,000	$ 26,000	$ 28,000
On January 1, 2023, HTM amended its pension plan, resulting in past service costs with a present value of $78,000.
Calculate the pension plan's surplus or deficit and the pension liability or asset reported on the December 31, 2023, 2024, and 2025 statements of financial position assuming that HTM accounts for its pension plan under ASPE. Round to the nearest dollar.
	2023	2024	2025
Defined benefit obligation, 1/1	$ 175,000	$ 281,710	$ 322,680
Past service cost, 1/1	$ 78,000
	$ 253,000
Interest cost	$ 17,710	$ 19,720	$ 22,588
Current service cost	$ 35,000	$ 47,250	$ 52,500
Benefits paid	$ (24,000)	$ (26,000)	$ (28,000)
DBO, 12/31	$ 281,710	$ 322,680	$ 369,767
Plan assets, 1/1	$ 165,000	$ 198,200	$ 228,092
Actual return on plan assets	$ 13,200	$ 11,892	$ 15,966
Contributionsplan funding	$ 44,000	$ 44,000	$ 44,000
Benefits paid	$ (24,000)	$ (26,000)	$ (28,000)
Plan assets, 12/31	$ 198,200	$ 228,092	$ 260,058
PLAN DEFICIT	$ 83,510	$ 94,588	$ 109,709
Calculate all the components, and the total defined benefit expense for 2023, 2024, and 2025, assuming that HTM accounts for its pension plan under ASPE.
Defined benefit expense:	2023	2024	2025
Current service cost	$ 35,000	$ 47,250	$ 52,500
Net interest/finance cost:	$ 6,160	$ 5,846	$ 6,621
Asset remeasurement gain:	$ (1,650)	$ 1,982	$ -
Past service cost incurred in year	$ 78,000
	$ 117,510	$ 55,078	$ 59,121
Ending Balance	$ 83,510	$ 94,588	$ 109,709
Identify the pension plan's surplus or deficit and the pension liability or asset reported on the December 31, 2023, 2024, and 2025 statements of financial position assuming that HTM accounts for its pension plan under IFRS.