P19-3 DEon Corporation reports the following January 1, 2017 balances for its defi ned benefi t pension plan, which it accounts for under IFRS: plan assets, $460,000; defi ned benefi t obligation, $460,000. Other data relating to three years of operation of the plan are as follows: 2017 2018 2019 Annual service cost $36,800 $ 43,700 $ 59,800 Discount rate 10% 10% 10% Actual return on plan assets 39,100 50,370 55,200 Funding of current service cost 36,800 43,700 59,800 Funding of past service cost 69,000 80,500 Benefi ts paid 32,200 37,720 48,300 Past service cost (plan amended, 1/1/18) 368,000 Change in actuarial assumptions establishes a December 31, 2019 defi ned benefi t obligation of 1,196,000 Instructions (a) Prepare and complete a pension work sheet for 2017. (b) Prepare a continuity schedule of the projected benefi t obligation over the three-year period. (c) Prepare a continuity schedule of the plan assets over the three-year period. (d) Determine the pension expense for each of 2017, 2018, and 2019. (e) Prepare the journal entries to refl ect the pension plan transactions and events for each year. (f) Prepare a schedule reconciling the pension plans surplus or defi cit with the pension amounts reported on the statement of fi nancial position over the three-year period. (g) Determine the pension expense for each of 2017, 2018, and 2019 assuming that the company applies ASPE. (h) What information would a potential investor be most interested in relative to a companys pension plan?