Presented below is information related to the defined benefit pension plan of Chard Ltd. for the year ended December 31, 2018.

Defined benefit obligation, January 1, 2018 $405,290

Plan assets, January 1, 2018 $352,786

Current service cost $362,384

Discount rate 11%

Actuarial loss $13,247

Contributions to plan $254,003

Remeasurement loss on plan assets $11,547

Payments to retirees 269,181

On January 1, 2018, the plan was amended to improve the retirement benefits, resulting in an increase in the defined benefit obligation of $61,003.

a) Make a pension worksheet for Chard's pension plan for the 2018 year.

b) Make the journal entries required by Chard for the pension plan in 2018.Following IFRS and ASPEN

c) Determine the funded status of the plan.