At January 1, 2020, Sunland Corporation had plan assets of $256,500 and a defined benefit obligation of the same amount based on projected costs. During 2020, the current service cost was $28,500, the discount rate on the DBO and plan assets was 10%, actual return on plan assets was $30,800, contributions by Sunland were $21,000, 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 Sunland Corporation for 2020 assuming that Sunland follows IFRS. SUNLAND CORPORATION Pension Worksheet-2020 General Journal Entries Annual Pension Expense Remeasurement (Gain) Loss (OCI) Item Balance, 1/1/20 $ Cr. Service cost Dr. Cr. Net interest/finance cost Cr. Remeasurementonin an nan assets Remeasurement (Gain) Loss (OCI) Pension Expense Item Balance, 1/1/20 $ Cr. Service cost Dr. 4 Cr. Net interest/finance cost Cr.3 Remeasurement gain on plan assets Dr. Cr. Past service cost Dr. Cr. Contributions Cr.. Cr. Benefits paid Dr. Cr. Expense entry $ Cr. 2 Contribution entry Bal. 12/31/20 Net Def. Benefit Liability/ Asset Cash Defined Benefit Obligation $ $ Dr. $ Cr .. $ Dr. + Cr. Dr. Cr. Dr. 4 Cr. Dr. Cr. Dr. Cr .: Dr. Cr. Dr. Cr. Dr Crie Benefit Liability/ Asset Defined Benefit Obligation Plan Assets Cr. $ $ Dr. $ Cr Dr .: Cr. Dr. 4 . Cr. Dr. . Cro Dr. Cr Dr. Cr. Dr. Cro Dr. Cri Dr $ Or. $