Ivanhoe Inc. is a publicly traded company that follows IFRS. During 2020, changes to life expectancy and disability led to a decrease in actuarial assumptions of $27,100. The discount rate for 2020 was 3%, while the actual return on plan assets was 4%. On December 31, 2020, Ivanhoe's employees were granted a $9,400 increase in past service benefits. Ivanhoe's accountant began working on the pension worksheet, however she has become very ill and you have been asked to complete the worksheet for her. Following is the partial pension worksheet for Ivanhoe Corporation: Complete the pension worksheet and indicate the amount of the pension liability or asset to appear on Ivanhoe's statement of financial position Genel Remeasurement Gain/Loss (OCI) Annual Pension Expense Balance, January 1, 2020 > Current Service Cost 86,100 Dr Past Service Cost Genel Remeasurement Gain/Loss (OCI) Annual Pension Expense 86,100 Dr C Net Funding Entry > > > C 5 Memo Record Plan Assets Net Defined Liability/ Asset 235,000 Cr Defined Benefit Obligation 1,107,000 Cr 872,000 Dr 27.100 Dr > > Current Service Cost 86,100 Dr Past Service Cost Genel Remeasurement Gain/Loss (OCI) Annual Pension Expense 86,100 Dr C Net Funding Entry > > > C 5 Memo Record Plan Assets Net Defined Liability/ Asset 235,000 Cr Defined Benefit Obligation 1,107,000 Cr 872,000 Dr 27.100 Dr > >