service costs I mentioned previously. If I was the Plan Trustee, I would insist that this company make up the decit immediately or I would call a strike.\" '3' He got most agitated when you asked him about the closing balances at the end of 2020. \"Some outsiders came in, snooped around a bit, got paid an enormous fee and suggested that the ending balance for the Defined Benefits Obligation on December 31, 2020 was undervalued. They asked us to record a loss of $336,000 which, in my opinion, was just a madeup figure. Come on, what loss? We spent nothing other than what I just mentioned and so what could have created this huge loss" Required: 1. Prepare a pension worksheet, in good format, showing the results of all the transactions stated above in the question. 2. Prepare the necessary journal entries which the company would require to record the aggregate effects of the pension fund activities of the plan. 3. What would be the amount of Pension Expense the company would record if it were following IFRS instead of ASPE