Please show calculation, make in a table form please

Blossom Limited follows ASPE, and the company sponsors a defined benefit pension plan. Blossoms actuary provides the following information about the plan (in thousands of dollars):

		January 1, 2023		December 31, 2023
Vested benefit obligation		$1,200		$1,550
Defined benefit obligation, accounting basis		2,240		3,044
Plan assets (fair value)		1,300		2,095
Interest/discount rate		10%		10%
Net defined benefit liability/asset		?		?
Past service cost, plan amendment, effective December 30, 2023				380
Service cost for the year 2023				320
Contributions (funding) 2023				640
Benefits paid in 2023				120

(a)

Prepare a 2023 pension work sheet.