The following information is available for Carla Vista Corporations defined benefit pension plan:

		2020		2021			2022
Defined benefit obligation, opening balance, accounting basis		175,000			?		?
Fair value of plan assets		165,000			?		?
Current service cost		35,000			$47,250		$52,500
Discount rate		7%			7%		7%
Actual return earned on plan assets		8%			6%		7%
Contributions (funding)		44,000			44,000		44,000
Benefits paid to retirees		24,800			26,500		27,400

On January 1, 2020, Carla Vista Corp. amended its pension plan, resulting in past service costs with a present value of $78,700.

Part 1

Calculate the pension plans surplus or deficit and the pension liability or asset reported on the December 31, 2020, 2021, and 2022 statements of financial position assuming that Oriole Corp. accounts for its pension plan under ASPE. (Round answers to 0 decimal places, e.g. 5,275.)

part 2

Calculate the total of pension expense for 2020, 2021, and 2022, assuming that Oriole Corp. accounts for its pension plan under ASPE.

part 3

Identify the pension plans surplus or deficit and the pension liability or asset reported on the December 31, 2020, 2021, and 2022 statements of financial position assuming that Oriole Corp. accounts for its pension plan under IFRS.

part 4

Calculate pension expense and any remeasurement (gain) lossOCI for 2020, 2021, and 2022 assuming that Oriole Corp. accounts for its pension plan under IFRS