Refer to the information for Maya Corp. in BE19.4, and provide a continuity schedule for the plan assets for the year. Is the plan in a surplus or a deficit position at the end of the year? 

Data From BE19.4.

Maya Corp. reports the following information (in hundreds of thousands of dollars) to you about its defined benefit pension plan for 2020: 

Provide a continuity schedule for the DBO for the year. Maya follows IFRS.

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Actual return on plan assets $17 Interest cost $ 14 Benefits paid to retirees Contributions from employer 12 Opening balance, defined benefit obligation (DBO) 138 30 Cost of plan amendment in year 20 Opening balance, plan assets 150 Current service cost 32