Nelson Company has a defined benefit pension plan for its employees. At the end of 2019 and 2020, the following information is available in regard to this pension plan:

	2019	2020
Expected return on plan assets	$27,000	$28,000
Amortization of net gain	3,000
Amortization of net loss		4,000
Amortization of prior service cost	7,000	6,000
Company contribution (funded 12/31)	220,000	248,000
Interest cost on projected benefit obligation	42,000	45,000
Service cost	211,000	217,000
Prior Service Cost (as of 1/1)	96,000	89,000

1. Compute the amount of Nelsons pension expense in 2019 and 2020.

2. Prepare the entries to record

a.	The pension expense on December 31, 2019 and 2020.
b.	Amortization of prior service costs on December 31, 2019 and 2020.
c.	Amortization of net gain or loss on December 31, 2019 and 2020.

3. If the prior service cost was vested, what amount would Nelson recognize as pension expense for 2019 under IFRS?