At January $1,2023,$ Cullumber Corporation had plan assets of $$255,500$ and a defined benefit obligation of the same amount based on projected costs. During $2023,$ the current service cost was $$27,850,$ the discount rate on the DBO and plan assets was $10\%,$ actual return on plan assets was $$31,150,$ contributions by Cullumber were $$20,350,$benefits paid were $$17,200,$ and the cost of past service benefits granted effective December $31,2023,$ was $$29,550.$

Prepare a pension work sheet for Cullumber for $2023$ assuming that Cullumber follows IFRS.