Prepare pension plan journal entries for Carla Vista Corporation for 2023. (List all debit entries before credit entries. Credit accoun titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Carla Vista Corporation is a publicly traded company and follows IFRS. On December 31,2022 , Carla Vista's financial records indicated the following information related to the company's defined benefit pension plan: Carla Vista Corporation's actuary provided the following information on December 31,2023