Ivanhoe Limited follows ASPE, and the company sponsors a defined benefit pension plan. Ivanhoes actuary provides the following information about the plan (in thousands of dollars): January 1, 2023 December 31, 2023 Vested benefit obligation $1,500 $1,500 Defined benefit obligation, accounting basis 2,360 3,106 Plan assets (fair value) 1,340 2,086 Interest/discount rate 10% 10% Net defined benefit liability/asset ? ? Past service cost, plan amendment, effective December 30, 2023 350 Service cost for the year 2023 290 Contributions (funding) 2023 680 Benefits paid in 2023 130 Prepare a 2023 pension work sheet. (Enter answersin thousands of dollars.) IVANHOE LIMITED Pension Work Sheet- 2023 (ASPE) General Journal Entries Items Annual Defined Benefit Expense Cash Net Defined Benefit Liability/ Asset Balance, Jan. 1, 2023 (a) Service cost (b) Net interest/finance cost (c) Asset remeasurement gain (d) Past service cost in year (e) Contributions (f) Benefits paid