Carla Corporation is a publicly traded company that uses IFRS. On January 1, 2020 Carla's financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation $12,935,000 Pension Plan Assets 11,147,000 Carla Corporation's actuary provided the following information on December 31, 2020: Current year service cost $675,000 Prior service cost, granted Jan 1, 2020 254,000 Employer contributions for the year 945,000 Benefits paid to retirees 350,000 Actuarial Remeasurement Gain on DBO at Dec. 31, 2020 74,000 Discount rate 5% Actual return on assets 6% Prepare a pension worksheet for Carla Corporation for 2020. General Journal Entries Remeasurement Annual Pension Net Defined Liability/ Defined Bene Gain/Loss (OCI) Expense Cash Asset Obligation Balance, January 1, 2020 Current Service Cost Study Past Service Cost Net Interest/Finance Cost Asset Remeasurement Gain/Loss Actuarial 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