Refer to the information for Cotter Corp. in BE19–3, and provide a continuity schedule for the plan assets for the year. Is the plan overfunded or underfunded? In BE Cotter Corp. reports the following information (in hundreds of thousands of dollars) to you about its defined benefit pension plan for 2011: Actual return on plan assets ………… 11 Current service cost ……………. 21 Benefits paid to retirees …………. 8 Interest cost ………………. 9 Contributions from employer ……….. 20 Opening balance, accrued benefit obligation (ABO) .. 92 Cost of plan amendment in year ………. 13 Opening balance, fund assets ……….. 100 Provide a continuity schedule for the ABO for the year.