ES CALCULATOR BACK NET Question 19 Ivanhoe Corp. sponsors a defined-benefit pension plan for its employees. On January 1, 2021, the following balances related to this plan Plan assets (air value) $480.000 Projected benefit obligation 530,000 Pension ametliability 50,000 C Prior service cost 68,000 OCI - Loss 58.000 As a result of the operation of the plan during 2021, the actuary provided the following additional data at December 31, 2021. Service cost for 2021 $63,000 Actual return on plan assets in 2021 34,460 Amortization of prior service com 9,400 Contributions in 2021 108.000 Benefits paid retirees in 2021 73.000 Settlement rate 69 Expected return rate 74 Average remaining service Site of active employees 10 years Compute perlon expense for Ivanhoe Corp. for the year 2021 by preparing a pension worksheet aning a pension worksheet. Ivanhoe Corp. Pension Worksheet-2018 General Journal Entries OCI-Prior OCI - Gain/ Service Cost Loss Annual Pension Expense Cash Balance, Jan. 1. 2021 Service cost Interest cost 7 Actual return 1 Unexpected gain . Amortization of PSC Amortization of loss . . Contributions Benefits Study lournal entry for 2021 1 Accumulated OCI, Dec 31, 2020 Balance, Dec 31, 2023 . Propare the Journal entry for pension expense. (Credit account titles are automatically indented when amount is entered. Do not lodet all Ivanhoe Corp. Pension Worksheet-2018 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Penison Asset/ Liability Memo Record Projected Benefit Obligation Plan Assets - 7 + . 7 . hen amount is entered. Do not indent manually)