At January 1, 2020, Blossom Corporation had plan assets of $251,000 and a defined benefit obligation of the same amount based on projected costs. During 2020, the current service cost was $27,600, the discount rate on the DBO and plan assets was 10%, actual return on plan assets was $30,200, contributions by Blossom were $20,100, benefits paid were $17,500, and the cost of past service benefits granted effective December 31, 2020, was $29,000. Prepare a pension work sheet for Blossom Corporation for 2020 assuming that Blossom follows IFRS. BLOSSOM CORPORATION Pension Worksheet-2020 Item Balance, 1/1/20 Service cost General Journal Entries Remeasurement Net interest/finance cost (Gain) Loss (OCI) LA $ Remeasurement gain on plan assets Past service cost Contributions Benefits paid Expense entry Contribution entry +A $ Annual Pension > Expense > +A > > < > > +A $ > > > > > > > >