The following information regarding Waterway Ltd's defined benefit pension plan was taken from the company's records for 2020: Defined Benefit Obligation, January 1 Actual return on plan assets Benefits paid to retirees Current year service cost Interest cost Employer contributions for the year Pension Plan Assets, January 1 $9,814,000 438,000 850,000 1,205,000 498,000 999,000 8,715,000 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. (451) $ $ 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. (451) $ Is the pension plan overfunded or underfunded for the year ended December 31, 2020? By how much? The pension plan is by $