Wildhorse Corporation sponsors a defined benefit pension plan for its 100 employees. On January 1, 2020, the companys actuary provided the following information:

Pension plan assets (fair value)		$1,090,000
Defined benefit obligation		1,450,000

The actuary calculated that the present value of future benefits earned for employee services rendered in 2020 amounted to $213,200, the December 31, 2020 defined benefit obligation was $1,825,200, and the appropriate interest or discount rate was 9%. The plan assets generated a return of $80,600 during 2020. The company funded the 2020 current service cost as well as $106,600 of the past service costs recognized in a previous year; however, no benefits were paid during the year. Wildhorse Corporation is a private company and applies ASPE.

Question is in picture

#2

(Extra)

These are the accounts u can choose from for the bottom pic

Prepare a schedule that indicates what the plan's surplus or deficit is at December 31, 2020. Defined Benefit Obligation, Jan. 1, 2020 $ Current Service Cost Interest