The following information is available for Carla Vista Corporation's defined benefit pension plan: 2021 2022 ? ? Defined benefit obligation, opening balance, accounting basis Fair value of plan assets Current service cost Discount rate Actual return earned on plan assets Contributions (funding) Benefits paid to retirees 2020 175,000 165,000 35,000 7% ? $47,250 7% ? $52,500 7% 8% 44,000 23,700 6% 44,000 7% 44,000 25,600 26,400 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 plan's 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 O decimal places, e.g. 5,275.) Asset/Liability Amount 2020 $ 2021 $ 2022 $ 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 decimal places, e.g. 5,275.) Pension Expense 2020 $ $ Pension Expense 2021 $ Pension Expense 2022 $ Identify the pension plan's 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 O decimal places, e.g. 5,275.) Asset/Liability Amount 2020 $ 2021 $ 2022 $ Calculate pension expense and any remeasurement (gain) loss-OCl for 2020, 2021, and 2022 assuming that Carla Vista Corp. accounts for its pension plan under IFRS. (Round answers to 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 for amounts.) Pension Expense Gain/Loss Amount 2020 $ $ 2021 $ $ The following information is available for Carla Vista Corporation's defined benefit pension plan: 2021 2022 ? ? Defined benefit obligation, opening balance, accounting basis Fair value of plan assets Current service cost Discount rate Actual return earned on plan assets Contributions (funding) Benefits paid to retirees 2020 175,000 165,000 35,000 7% ? $47,250 7% ? $52,500 7% 8% 44,000 23,700 6% 44,000 7% 44,000 25,600 26,400 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 plan's 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 O decimal places, e.g. 5,275.) Asset/Liability Amount 2020 $ 2021 $ 2022 $ 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 decimal places, e.g. 5,275.) Pension Expense 2020 $ $ Pension Expense 2021 $ Pension Expense 2022 $ Identify the pension plan's 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 O decimal places, e.g. 5,275.) Asset/Liability Amount 2020 $ 2021 $ 2022 $ Calculate pension expense and any remeasurement (gain) loss-OCl for 2020, 2021, and 2022 assuming that Carla Vista Corp. accounts for its pension plan under IFRS. (Round answers to 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 for amounts.) Pension Expense Gain/Loss Amount 2020 $ $ 2021 $ $