Tamarisk Inc. is a publicly traded company that follows IFRS. During 2020. changes to life expectancy and disability led to a decrease in actuarial assumptions of $27.200. The discount rate for 2020 was 3%, while the actual return on plan assets was 4%. On December 31, 2020. Tamarisk's employees were granted a $9.900 increase in past service benefits. Tamarisk's accountant began working on the pension worksheet, however she has become very ill and you have been asked to complete the worksheet for her. Following is the partial pension worksheet for Tamarisk Corporation: Complete the pension worksheet and indicate the amount of the pension liability or asset to appear on Tamarisk's statement of financial position Remeasurement Gain/Loss (OCI) Annual Pension Expense Balance, January 1, 2020 98,300 > 234.000 Cr > Memo Record Net Defined Liability/ Asset 234.000 Cr Defined Benefit Obligation Plan Assets 1.127.000 Cr 893.000 Dr > 234,000 Dr > 27,200 Dr 43,200 Dr 43,200 Cr > 234.000 Cr > Memo Record Net Defined Liability/ Asset 234.000 Cr Defined Benefit Obligation Plan Assets 1.127.000 Cr 893.000 Dr > 234,000 Dr > 27,200 Dr 43,200 Dr 43,200 Cr