Blossom Limited sponsors a defined benefit pension plan, and follows ASPE. The corporation's actuary provides the following information about the plan (in thousands of dollars): January 1, 2020 December 31, 2020 Vested benefit obligation Defined benefit obligation, accounting basis Plan assets (fair value) Interest/discount rate $1,200 $1,470 2,400 3,180 1,300 2,092 10% 10% Net defined benefit liability/asset ? ? Past service cost, plan amendment, effective December 30, 2020 360 Service cost for the year 2020 300 Contributions (funding) 2020 640 Benefits paid in 2020 120 Prepare a 2020 pension work sheet. (Enter answers in thousands of dollars.) Blossom Limited Pension Work Sheet - 2020 (ASPE) General Journal Entries Annual Pension Expense Items Balance, Jan. 1, 2020 $ (a) Service cost (b) Net interest/finance cost (c) Asset remeasurement gain (d) Past service cost in year (e) Contributions (f) Benefits paid Cash > > > > > > > > >