Sheridan Enterprises Ltd. provides the following information about its defined benefit pension plan: Balances or Values at December 31, 2020 $2,874,000 1,728,145 2,392,245 99,000 Defined benefit obligation Vested benefit obligation Fair value of plan assets Other pension plan data: Current service cost for 2020 Actual return on plan assets in 2020 Return on plan assets in 2020 using discount rate Interest on January 1, 2020 defined benefit obligation Funding of plan in 2020 Benefits paid 137,000 184,460 266,000 96,945 147,000 Calculate the January 1, 2020 balances for the pension-related accounts if Sheridan follows IFRS. $ $ Defined benefit obligation Fair value of plan assets $ Net defined benefit $ $ Prepare the required disclosures that would be required if Sheridan's common shares were traded on the Toronto Stock Exchange Disclosures Defined benefit obligation $ Plan assets $ Net defined benefit $ Pension expense $ Remeasurement - OCI $