At January 1, 2021, DBT Inc. had plan assets of $400,000 and a defined benefit obligation of the same amount based on projected costs. During 2021, the current service cost was $35,000, the discount rate on the DBO and plan assets was 10%, actual return on plan assets was $50,000, contributions by DBT were $39,000, benefits paid were $25,000, and the cost of past service benefits granted effective December 31, 2021, was $17,000. Required: Prepare a pension work sheet and journal entries for DBT for 2021 assuming that DBT follows IFRS (9.5 marks)