The following information is available for Ivanhoe Corporation's pension plan for the 2020 fiscal year: On January 1, 2020, Ivanhoe Corp. amended its pension plan, resulting in past service costs with a present value of $140,200. Ivanhoe follows ASPE. Calculate pension expense for 2020 Pension expense $ Prepare journal entries to record the expense and funding for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Prepare journal entries to record the expense and funding for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (To record contributions to the pension fund.) eTextbook and Media Determine the balance of the net defined benefit liability/asset reported on the December 31,2020 balance sheet. Net defined benefit , December 31,2020 Prepare a 2020 pension work sheet for Ivanhoe Corporation. Identify the December 31, 2020 plan surplus or deficit and compare it with the asset or liability reported on the December 31 , 2020 balance sheet. Plan $ reported $ The following information is available for Ivanhoe Corporation's pension plan for the 2020 fiscal year: On January 1, 2020, Ivanhoe Corp. amended its pension plan, resulting in past service costs with a present value of $140,200. Ivanhoe follows ASPE. Calculate pension expense for 2020 Pension expense $ Prepare journal entries to record the expense and funding for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Prepare journal entries to record the expense and funding for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (To record contributions to the pension fund.) eTextbook and Media Determine the balance of the net defined benefit liability/asset reported on the December 31,2020 balance sheet. Net defined benefit , December 31,2020 Prepare a 2020 pension work sheet for Ivanhoe Corporation. Identify the December 31, 2020 plan surplus or deficit and compare it with the asset or liability reported on the December 31 , 2020 balance sheet. Plan $ reported $