Blossom Enterprises Ltd. provides the following information about its defined benefit pension plan: Balances or Values at December 31, 2023 Defined benefit obligation $2,682,000 Vested benefit obligation 1,612,935 Fair value of plan assets 2,232,762 Other pension plan data: Current service cost for 2023 92,000 Actual return on plan assets in 2023 127,000 Return on plan assets in 2023 using discount rate 172,170 Interest on January 1, 2023 defined benefit obligation 248,000 Funding of plan in 2023 90,482 Benefits paid 137,000 Calculate the January 1, 2023 balances for the pension-related accounts if Blossom follows IFRS. Chapter 19 Pensions 10 of 10 - / 10 8/1/23, 8:50 AM Question 10 of 10 - Chapter 19 Pensions https://education.wiley.com/was/ui/v2/assessment-player/index.html?launchId=187d0359-fecc-49f0-a279-9815f143ae2b#/question/9 2/2 (b) The parts of this question must be completed in order. This part will be available when you complete the part above. Defined benefit obligation $ Fair value of plan assets $ Net defined benefit $