K&K Inc.s management has provided us with a discount rate of 6% to be used for the valuation of the defined benefit obligation (DBO) and expected return on Plan assets. Based on assumptions provided as detailed in our report, current service cost for 2020 was determined to be $52,000. During the year, K&K Inc. has changed the Plan as follows: - Employees who are hired as permanent employees who previously worked under short-term contracts can now have service credit for a portion of their time in their contract roles. The increase in the DBO (valued at December 31, 2020) related to the above Plan change was determined to be $37,000. Adjustment to the DBO during 2020 for actuarial losses was $3,540

Excerpts from the trust company statement for the pension plan K&K Inc. Pension Plan Fund Statement Summary at December 31, 2020

Interest and dividends received from the Plan assets during 2020 $37,300

Contributions to the Fund made on December 31, 2020 $70,000

Benefits paid from the Fund $ 28000 on December 31, 2020 PLEASE FILL THE ANSWER GIVEN BELOW TABLES

	A	B	C
1		Plan assets	Plan obligations
2	Balance, December 31, 2019	829,000	910,000
3	Current service cost
4	Interest cost
5	Actual return on plan assets
6	Contributions to the plan
7	Past service costs
8	Benefits paid out of the plan
9	Actuarial gains/losses
10	Balance, December 31, 2020	829,000	910,000

	A	B	C
1		IFRS effect on pension expense	ASPE effect on pension expense
2	Current service cost
3	Interest cost
4	Expected return on plan assets
5	Past service costs
6	Remeasurement and actuarial gains/losses reflected in expense
7	Total expense recognized in profit or loss	0	0
8	Expense recognized in other comprehensive loss/(income)
9	Total 2020 pension costs	0	0