Concord Corporation is a publicly traded company and follows IFRS. On December 31, 2019. Concord'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 1,500,000 Concord Corporation's actuary provided the following information on December 31, 2020: $83.000 170,000 83.000 Current year service cost Prior service cost, granted Jan 1, 2020 Employer contributions for the year Benefits paid to retirees Expected return on assets Actual return on assets Discount rate 25.000 596 696 596 Prepare a pension worksheet for Concord Corporation for 2020. Remeasurement Gain/Loss (OCI) Annual Pension Expense Balance, January 1, 2020 Past Service Cost Asset Remeasurement Gain/Loss