Skywalker Inc. is a publicly traded company that follows IFRS. On November 30, 2019, Skywalker's accounting records included the following information:

Defined benefit obligation

Pension plan assets

$ 1,408,599

$ 1,531,086

Skywalker's actuary provided the following information about its defined benefit pension plan for the year ended November 30, 2020:
Current year service cost	$ 84,516
Prior service cost, granted December 1, 2019	$ 169,032
Employer contributions for the year	$ 91,865
Benefits paid to retirees	$ 28,172
Expected return on assets	6%
Actual return on assets	7%
Discount rate	6%
Defined benefit obligation at November 30, 2020	$ 1,725,036

Required:

a)

Prepare a pension worksheet for Skywalker's pension plan for the year ended November 30, 2020.

b)	Prepare the journal entries required by Skywalker for the pension plan in 2020.

c)	Determine the funded status of the plan.

d)	Prepare the necessary journal entries for the pension for 2020 if Skywalker followed ASPE instead. A pension worksheet is not required.