Stardust Corp, an IFRS company, reported defined benefit obligation of $3,757,300 and Pension Plan Assets of $3,661,000 on December 31, 2019. The corporation's actuary provides the following information about the plan for 2020: Past service cost, plan amendment, effective on January 1, 2020 Service cost for the year 2020 Contributions (funding) 2020 Benefits paid in 2020 Actuarial increase in pension obligations Actual return on plan assets Expected return on plan assets Discount rate $156,250 $188,100 221,650 91,950 56,450 5% 6% 6%