Blossom Corporation is a publicly traded company and follows IFRS. On December 31, 2022, Blossom's financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation Pension Plan Assets $1,360,000 1,520,000 Blossom Corporation's actuary provided the following information on December 31, 2023: Current year service cost $80,000 Prior service cost, granted Jan 1, 2023 194,000 Employer contributions for the year 84,000 Benefits paid to retirees 31,000 Expected return on assets 5% Actual return on assets 6% Discount rate 5% (a) Prepare a pension worksheet for Blossom Corporation for 2023. Balance, January 1, 2023 Current Service Cost Prior Service Cost Net Interest/Finance Cost Asset Remeasurement Gain/Loss Employer Contributions to Pension Fund Benefits Paid to Retirees from Pension Fund Defined Benefit Expense Entry - 2023 Net Funding Entry Balance, December 31, 2023 Remeasurement Gain/Loss (OCI) Annual Defined Benefit Expense