Sandhill Corporation is a publicly owned company that follows IFRS. On December 31, 2022, Sandhill's financial records indicated the following information related to the company's defined benefit pension plan: On January 1, 2023, Sandhill acquired the operations of Wildhorse Ltd. As one of the conditions of the purchase, Sandhill agreed that Wildhorse's employees would be included in Sandhill's defined benefit pension plan, and would be granted credit for the past service of Wildhorse's employees. The actuary estimated the value of the prior service amount granted on January 1, 2023 to be $317,000. Sandhill's actuary provided the following information on December 31, 2023: Prepare a pension worksheet for Sandhill Corporation for the year ending December 31, 2023. (g) Benefits Paid to Retirees from Pension Fund Defined Benefit Expense Entry - 2023 Net Funding Entry Balance, December 31, 2023 Sandhill Corporation is a publicly owned company that follows IFRS. On December 31, 2022, Sandhill's financial records indicated the following information related to the company's defined benefit pension plan: On January 1, 2023, Sandhill acquired the operations of Wildhorse Ltd. As one of the conditions of the purchase, Sandhill agreed that Wildhorse's employees would be included in Sandhill's defined benefit pension plan, and would be granted credit for the past service of Wildhorse's employees. The actuary estimated the value of the prior service amount granted on January 1, 2023 to be $317,000. Sandhill's actuary provided the following information on December 31, 2023: Prepare a pension worksheet for Sandhill Corporation for the year ending December 31, 2023. (g) Benefits Paid to Retirees from Pension Fund Defined Benefit Expense Entry - 2023 Net Funding Entry Balance, December 31, 2023