Sweet Corporation is a publicly owned company that follows IFRS. On December 31, 2019, Sweet's financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation Pension Plan Assets $7,624,300 7,277,900 On January 1, 2020, Sweet acquired the operations of AMX Ltd. As one of the conditions of the purchase, Sweet agreed that AMX's employees would be included in Sweet's defined benefit pension plan, and would be granted credit for the past service of AMX's employees. The actuary estimated the value of the prior service amount granted on January 1, 2020 to be $339,400. Sweet's actuary provided the following information on December 31, 2020: Current year service cost $377,700 Employer contributions for the year 407,900 Benefits paid to retirees 188,900 Actuarial increase in pension obligations 125,100 Expected return on assets 6% Actual return on assets 5% Discount rate 6% Prepare a pension worksheet for Sweet Corporation for the year ending December 31, 2020. Remeasurement Gain/Loss OCI Annual Pension Expense e, January 1, 2020 > > Net Funding Entry > Net Funding Entry