19.3 D'Eon Corporation reports the following January 1, 2023 balances for its defined benefit pension plan, which it accounts for under IFRS: plan assets, $460,000; defined benefit obligation, $460,000. Other data relating to three years of operation of the plan are as follows: Annual service cost Discount rate Actual return on plan assets Funding of current service cost Funding of past service cost Benefits paid Past service cost (plan amended, 1/1/24) Change in actuarial assumptions establishes a 2023 $36,800 2024 $ 43,700 2025 $ 59,800 10% 10% 10% 39,100 50,370 55,200 36,800 43,700 59,800 - 69,000 80,500 32,200 37,720 48,300 368,000 1,196,000 December 31, 2025 defined benefit obligation of Instructions a. Prepare and complete a pension work sheet for 2023. b. Prepare a continuity schedule of the projected defined benefit obligation over the three-year period. c. Prepare a continuity schedule of the plan assets over the three-year period. d. Determine the pension expense for each of 2023, 2024, and 2025. e. Prepare the journal entries to reflect the pension plan transactions and events for each year. Round to the nearest dollar. f. Prepare a schedule reconciling the pension plan's surplus or deficit with the pension amounts reported on the SFP over the three-year period. g. Determine the pension expense for each of 2023, 2024, and 2025 assuming that the company applies ASPE. h. Digging Deeper What information would a potential investor be most interested in relative to a company's pension plan?