On January 1, 2021, Crown Company reported the following balances related to their defined benefit pension plan: Fair value of plan assets Defined benefit obligation Other data related to the pension plan for the 2021 year follows: Current service cost Contributions to the plan Benefits paid Actual return on plan assets Prior year service cost, granted December 31, 2021 Defined benefit obligation at December 31, 2021 Interest/discount rate on the defined benefit obligation and plan assets Assume that Crown Company has a December 31 year end and follows IFRS. $ $ $ ssssss $ $ $ $ 1,443,441 1,472,899 73,645 176,748 162,608 72,172 117,832 1,580,270 6% Required: Prepare a pension worksheet for Crown Company for the year ended December 31, 2021. Prepare the journal entries required by Crown Company for the pension plan in 2021. Determine the funded status of the plan at December 31, 2021. Prepare the necessary journal entries for the pension for 2021 if Crown Company follows ASPE instead of IFRS. A pension worksheet is not required.