Sheridan Corporation is a publicly traded company and follows IFRS. On December 31, 2019, Sheridan's financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation $1,390,000 Pension Plan Assets 1,520,000 Sheridan Corporation's actuary provided the following information on December 31, 2020: Current year service cost $77,000 Prior service cost, granted Jan 1, 2020 166,000 Employer contributions for the year 90,000 Benefits paid to retirees 25,000 Expected return on assets 5% Actual return on assets 6% Discount rate 5% Prepare a pension worksheet for Sheridan Corporation for 2020. Remeasurement Gain/Loss (OCI) Annual Pensio Expense Balance, January 1, 2020 i Current Service Cost i Past Service Cost i Net Interest/Finance Cost i Asset Remeasurement Gain/Loss Cr. i Employee/er Contributions to Pension Fund . i Benefits Paid to Retirees from Pension Fund i i Pension Expense Entry - 2020 Cr. Net Funding Entry i i Balance, December 31, 2020 Prepare a pension worksheet for Sheridan Corporation for 2020. General Journal Entries Annual Pension Expense Net Defined Liability/ Asset Cash i i Dr. Dr. i i Dr. i i Dr. V i i i i i Cr. i i i i Dr. i Cr. Cr. Dr. Cr. Prepare a pension worksheet for Sheridan Corporation for 2020. Memo Record Net Defined Liability/ Asset Defined Benefit Obligation Plan Assets Dr. Cr. Dr. Cr. i Cr. i i Cr. Dr. i