On January 1, 2020, XIamen Company made amendments to its defined benefit pension plan that resulted in 62,800 yuan of past service cost. The plan has 5,130 actlve employees with an average expected remaining working life of 16 years. There currently are no retirees under the plan. Assume that XIamen Company Is a forelgn company using IFRS and Is owned by a company using U.S. GAAP. Thus, IFRS balances must be converted to U.S. GAAP to prepare consolidated financlal statements. Ignore income taxes. Required: a. Prepare journal entrles for the past service cost for the years ending December 31,2020 , and December 31, 2021, under (1) IFRS and (2) U.S. GAAP. b. Prepare the entry(les) that the U.S. parent would make on the December 31, 2020, and December 31,2021, conversion worksheets to convert IFRS balances to U.S. GAAP. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Prepare the entry(ies) that the U.S. parent would make on the December 31, 2020, and December 31, 2021, conversion worksheets to convert IFRS balances to U.S. GA.AP. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)