Marigold Corporation is a publicly traded company and follows IFRS. On December 31, 2019. Marigold's financial records indicated the following information related to the company's defined benefit pension plan Defined Beneht Obligation $1,370,000 Pension Plan Assets 1,500,000 Marigold Corporation's actuary provided the following information on December 31, 2020 Current year service cost Prior service cost, granted Jan 1.2020 Employer contributions for the year Benefits paid to retirees Expected return on assets Actual return on assets Discount rate $79.000 177.000 B4,000 31,000 556 6% 5% Prepare a pension worksheet for Marigold Corporation for 2020. Remeasurement Gain/Loss (OCI) Annual Pension Expense > Balance, January 1, 2020 > Memo Record Defined Benefit Obligation Plan Assets y