Buffalo Corporation is a publicly traded company and follows IFRS. On December 31, 2019, Buffalo's financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation Pension Plan Assets $1,370,000 1,500,000 Buffalo Corporation's actuary provided the following information on December 31, 2020: Current year service cost $89,000 Prior service cost, granted Jan 1, 2020 185,000 Employer contributions for the year 99,000 Benefits paid to retirees 31,000 Expected return on assets 5% Actual return on assets Discount rate 6% 5% Prepare a pension worksheet for Buffalo Corporation for 2020. Balance, January 1, 2020 Current Service Cost Past Service Cost Remeasurement Gain/Loss (OCI) Net Interest/Finance Cost Asset Remeasurement Gain/Loss Employee/er Contributions to Pension Fund Benefits Paid to Retirees from Pension Fund Pension Expense Entry - 2020 Net Funding Entry Balance, December 31, 2020 > Annual Pension Expense > > > > > Cash Net Defined Liability/ Asset Defined Benefit Obligation > > < > > > > Prepare pension plan journal entries for Buffalo Corporation for 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Account Titles and Explanation (To record pension expense) (To record payment to the pension fund) Debit What is the funded status for Buffalo Corporation at December 31, 2020? Buffalo pension plan is by $ on December 31, 2020. Credit