Easton Corporation reports the following January 1, 2017 balances for its defined benefit pension plan:

Plan assets: $460,000

Defined benefit obligation: $460,000.

Other data relating to three years of operation of the plan are as follows:

Easton Corporation reports the following January 1, 2017 balances for its defined benefit pension plan: + Plan assets: $460,000~ Defined benefit obligation: $460,000. ~ Other data relating to three years of operation of the plan are as follows: 2017- 2018- 2019( Annual service cost $36,800 $ 43,700 $ 59,8004 Discount rate 10% 10% 10%4 Actual return on plan assets 39,100 50,370 55.2004 Funding of current service cost 36,800 43,700 59,800 Funding of past service cost 69,000 80.5004 Benefits paid 32,200 37,720 48.3004 Past service cost (plan amended, 1/1/18)- 368,000 Change in actuarial assumptions establishes a 1,196,0004 December 31, 2019 defined benefit obligation of Required: ~ 1. Prepare and complete a pension work sheet for 2017, 2018, and 2019, assuming that Easton reports under IFRS.~ 2. Prepare a continuity schedule of the projected benefit obligation over the three- year period.~ 3. Prepare a continuity schedule of the plan assets over the three-year period.~ 4. Determine the pension expense for each of 2017, 2018, and 2019.~ 5. Prepare the journal entries to reflect the pension plan transactions and events for each year. 6. Prepare a schedule reconciling the pension plan's surplus or deficit with the pension amounts reported on the statement of financial position over the three- year period.