The accountant for Sabiina Inc. has developed the following information for the company defined benefit pension plan for 2019: January 1, 2019 balances: Defined Benefit Obligation Market Value of Plan Assets AOCI 2019 additional information: $923,000 720,000 10,900 loss Current Service Cost for 2019 $120,500 Actual return on plan assets for 2019 44,600 Contributions to the plan made on December 31 156,800 Increase in obligation on December 31 due to change in actuarial assumptions 49,900 Benefits paid to retired employees on December 31 54,600 Expected rate of return 5% Instructions 1. Complete a Pension spreadsheet for 2019 (Assume IFRS and use similar format shown on next page or the format discussed in class) (14 marks) 2. Prepare the journal entries required on December 31, 2019 (6 marks)