The following information is available for Sandhill Corporation's pension plan for the $2020$ fiscal year: $$283,000$ $ Defined benefit obligation, $1/1/20,$ accounting basis, before plan amendment Fair value of plan assets, $1/1/20307\mathrm{.}000$ Current service cost $63,600$ Discount rate $14\%$ Actual return on plan assets $12\%$ Contributions $($funding$)78,500$ Benefits paid to retirees $42\mathrm{.}700$ On January $1,2020,$ Sandhill Corp. amended its pension plan, resulting in past service costs with a present value of $$140,050.$Annual

Defined Benefit

Items

Balance, Jan. $1,2023$

$($a$)$ Past service cost

$($b$)$ Current service cost

$($c$)$ Net interest$/$finance cost

$($d$)$ Asset remeasurement loss

$($e$)$ Contributions

$($f$)$ Benefits paid

Expense entry $-2023$

Contribution entry $-2023$

Balance, Dec. $31,2023$

Expense

$

Cash