Capuchin's year end is December 31 . The company uses IFRS in the preparation of its financial statements. Required: a. Prepare a continuity schedule for 205 for the defined benefit obligation b. Prepare a continuity schedule for 205 for the plant assets, c. Calculate pension expense for the year 205. d. Calculate the re measurement gains / losses (OC)). e Prepare the journal entry required to account for pension expense for 205 Capuchin's year end is December 31 . The company uses IFRS in the preparation of its financial statements. Required: a. Prepare a continuity schedule for 205 for the defined benefit obligation b. Prepare a continuity schedule for 205 for the plant assets, c. Calculate pension expense for the year 205. d. Calculate the re measurement gains / losses (OC)). e Prepare the journal entry required to account for pension expense for 205