Prepare the required disclosures that would be required if Sheridan's common shares were traded on the Toronto Stock Exchange.

Sunland Enterprises Ltd. provides the following information about its defined benefit pension plan: Calculate the January 1, 2023 balances for the pension-related accounts if Sunland follows IFRS. Defined benefit obligation $ Fair value of plan assets $ Net defined benefit $ Disclosures Defined benefit obligation $ Plan assets $ Net defined benefit $ Pension expense $ Remeasurement OCl$