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		23,700			26,400		25,600

On January 1, 2020, Carla Vista Corp. amended its pension plan, resulting in past service costs with a present value of $75,700.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 Carla Vista Corp. accounts for its pension plan under ASPE. (Round answers to 0 decimal places, e.g. 5,275.)

		Asset/Liability		Amount
2020		LiabilityAsset		$
2021		AssetLiability		$
2022		LiabilityAsset		$

Calculate the total of pension expense for 2020, 2021, and 2022, assuming that Carla Vista Corp. accounts for its pension plan under ASPE. (Round answers to 0 decimal places, e.g. 5,275.)

Pension Expense 2020		$
Pension Expense 2021		$
Pension Expense 2022		$

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 Carla Vista Corp. accounts for its pension plan under IFRS. (Round answers to 0 decimal places, e.g. 5,275.)

		Asset/Liability		Amount
2020		AssetLiability		$
2021		LiabilityAsset		$
2022		LiabilityAsset		$

Calculate pension expense and any remeasurement (gain) lossOCI for 2020, 2021, and 2022 assuming that Carla Vista Corp. accounts for its pension plan under IFRS. (Round answers to 0 decimal places, e.g. 5,275. Enter gain amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Do not leave any answer field blank. Enter 0 for amounts.)

		Pension Expense		Gain/Loss		Amount
2020		$		LossGainNo Gain/Loss		$
2021		$		No Gain/LossGainLoss		$
2022		$		GainLossNo Gain/Loss		$