Jablonski Ltd. sponsors a defined benefit pension plan for its employees. On January 1, 2023, the following balances related to this plan Plan assets Defined benefit obligation Net defined benefit hability/asset $170,000 240,000 70,000 Cr As a result of the operation of the plan during 2023, the actuary provided the following additional data at December 31, 2023. Service cost for 2023 Actual return on plan assets in 2023 Contribution on December 31, 2023 Benefits paid to retirees on December 31, 2023 Discount rate $45,000 17,000 85,000 10,500 9% Changes in actuarial assumptions result in a defined benefit obligation end-of year balance of $349,000. Jablonski follows IFRS Instructions 1 Calculate defined benefit obligation, Plan Assets and pension expense, for Jablonski for the year 2023 by preparing a pension work sheet or schedule. 2. Prepare the journal entries for the defined benefit expense and contributions to the pension plan Items Beginning Balance, Past service cost Current service cost Net interest/finance cost Contributions Benefits paid Remeasurement gain/ Loss on Plan Assets Actuarial gain/loss Expense entry Contributions entry Ending Balance, Pension Work Sheet-IFRS General Journal Entries Cash Net Def. Benefit Liability/Asset Memo Recon Defined Benefit Obligation Remeasurement (Gain) Loss OC Annual Pension Expense