Carla Corporation is a publicly traded company and follows IFRS. On December 31, 2019, Carla's financial records indicated the following information related to the company's defined benefit pension plan: $1,350,000 Defined Benefit Obligation Pension Plan Assets 1,490,000 Carla Corporation's actuary provided the following information on December 31, 2020: Current year service cost $87,000 186,000 90,000 Prior service cost, granted Jan 1, 2020 Employer contributions for the year Benefits paid to retirees Expected return on assets 31,000 5% Actual return on assets 6% Discount rate 5% Prepare a pension worksheet for Carla Corporation for 2020. Remeasurement Gain/Loss (OCI) Annual Pension Expense Balance, January 1, 2020