IFRS20-8 The following defined pension data of Doreen Corp. apply to the year 2017 $560,000 546,200 Defined benefit obligation, 1/1/17 (before amendment) Plan assets, 1/1/17 Pension asset/liability On January 1, 2017, Doreen Corp., through plan amendment, 13,800 Cr grants past service benefits having a present value of Discount rate Service cost Contributions (funding) Actual return on plan assets Benefits paid to retirees 120,000 9% 58,000 65,000 49,158 40,000 Instructions For 2017, prepare a pension worksheet for Doreen Corp, that shows the journal entry for pension expense and the year-end al ances in the related pension accounts