The following information is available for Pharoah Corporation's 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 23,200 25,600 27,400 On January 1, 2020, Pharoah Corp. amended its pension plan, resulting in past service costs with a present value of $76,200. 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 Pharoah Corp. accounts for its pension plan under ASPE. (Round answers to O decimal places, e.g. 5,275.) 2020 2021 Asset/Liability 2022 $ Amount Calculate the total of pension expense for 2020, 2021, and 2022, assuming that Pharoah Corp. accounts for its pension plan under ASPE. (Round answers to O decimal places, e.g. 5,275.) Pension Expense 2020 $ Pension Expense 2021 $ Pension Expense 2022 $ eTextbook and Media 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 Pharoah Corp. accounts for its pension plan under IFRS. (Round answers to O decimal places, e.g. 5,275.) Asset/Liability 2020 2021 2022 Amount $ $ Calculate pension expense and any remeasurement (gain) loss-OCI for 2020, 2021, and 2022 assuming that Pharoah Corp. accounts for its pension plan under IFRS. (Round answers to O 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 O for amounts.) Pension Expense 2020 $ 2021 $ 2022 $ Gain/Loss $ $ $ Amount