Oriole Corporation reports the following January 1, 2020 balances for its defined benefit pension plan, which it accounts for under IFRS: plan assets, $420,000; defined benefit obligation, $420,000. Other data relating to three years of operation of the plan are as follows: 2020 2021 2022 Annual service cost $36,400 $39,700 $59,000 Discount rate 10% 10% 10% Actual return on plan assets 38,700 46,500 54,400 Funding of current service cost 36,400 39,700 59,000 Funding of past service cost 60,000 81,000 Benefits paid 30,100 37,380 46,200 Past service cost (plan amended, 1/1/21) 364,000 Change in actuarial assumptions establishes a December 31, 2022 defined benefit obligation of 1,196,000 Prepare and complete a pension work sheet for 2020. Oriole Corporation Pension Worksheet for 2020 Remeas. Gain/ Loss OCI Pension Expense Cash Net Defined Benefit (Liab) Asset DBO Plan Assets Opening balance $ $ $ $ $ $ Service cost Net Int./ Fin.cost Asset remeasurement Loss Contributions Benefits paid Expense entry $ $ Funding entry $ Total $ $ $ Prepare a continuity schedule of the projected defined benefit obligation over the three-year period. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Oriole Corporation Continuity Schedule of Defined Benefit Obligation 2020 $ $ Oriole Corporation Continuity Schedule of Defined Benefit Obligation 2021 $ $ Oriole Corporation Continuity Schedule of Defined Benefit Obligation 2022 $ $ Prepare a continuity schedule of the plan assets over the three-year period. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Oriole Corporation Continuity Schedule of Fund Assets 2020 $ $ Oriole Corporation Continuity Schedule of Fund Assets 2021 $ $ Oriole Corporation Continuity Schedule of Fund Assets 2022 $ $ Determine the pension expense for each of 2020, 2021, and 2022. Pension expense, 2020 $ Pension expense, 2021 $ Pension expense, 2022 $ Prepare the journal entries to reflect the pension plan transactions and events for each year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Year Account Titles and Explanation Debit Credit 2020 (To record pension expense.) 2020 (To record contribution to the pension fund.) 2021 (To record pension expense.) 2021 (To record contribution to the pension fund.) 2022 (To record pension expense.) 2022 (To record contribution to the pension fund.) Prepare a schedule reconciling the pension plans surplus or deficit with the pension amounts reported on the SFP over the three-year period. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Oriole Corporation Reconciliation Schedule 2020 $ $ Oriole Corporation Reconciliation Schedule 2021 $ $ Oriole Corporation Reconciliation Schedule 2022 $ $ Determine the pension expense for each of 2020, 2021, and 2022 assuming that the company applies ASPE. Pension expense, 2020 $ Pension expense, 2021 $ Pension expense, 2022 $