December \\[ \\text { 31, } 2023 \\] (To record contributions to the pension fund) The following information is available for Sheridan Corporation's pension plan for the year 2023: Calculate defined benefit expense for the year 2023, assuming that Sheridan follows IFRS. Defined benefit expense \\( \\quad \\$ \\) Provide the entries to recognize the pension expense and funding for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts.) Calculate defined benefit expense for 2023, assuming that Sheridan follows ASPE, and its accounting policy is to use an accounting basis valuation for its defined benefit obligation. Pension expense \\( \\$ \\) Provide the entries to recognize the pension expense and funding for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts.)