Ivanhoe Corporation is a publicly traded company and follows IFRS. On December 31, 2022, Ivanhoe's financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation Pension Plan Assets $1,340,000 1.490.000 Ivanhoe Corporation's actuary provided the following information on December 31, 2023: Current year service cost $83,000 Prior service cost, granted Jan 1, 2023 189,000 Employer contributions for the year 94,000 Ropofite paid to retirees 26.000