Cotter Corp. reports the following information (in hundreds of thousands of dollars) to you about its defined benefit pension plan for 2014:
Actual return on plan assets.................................11
Benefits paid to retirees.......................................8
Contributions from employer................................20
Cost of plan amendment in year............................13
Current service cost...........................................21
Interest cost......................................................9
Opening balance, defined benefit obligation (DBO).....92
Opening balance, plan assets...............................100
Provide a continuity schedule for the DBO for the year. Cotter follows IFRS.