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 Actuarial Gain/Loss Pension Expense Entry - 2020 > Net Funding Entry Balance, December 31, 2020 Complete the pension worksheet and indicate the amount of the pension liability or asset to appear on Ivanhoe's statement of financial position. General Journal Entries Annual Pension Expense Net Defined Liability/ Asset Cash > 86,100 Cr > > Actuarial Gain/Loss Pension Expense Entry - 2020 > Net Funding Entry Balance, December 31, 2020 Complete the pension worksheet and indicate the amount of the pension liability or asset to appear on Ivanhoe's statement of financial position. General Journal Entries Annual Pension Expense Net Defined Liability/ Asset Cash > 86,100 Cr > >