The following information is available forWilmington Ltd.'s pension plan for the 2022 fiscal year:
Defined benefit obligation - As at January 1, 2022 on an accounting basis, before plan amendment	257.750
Fair value of plan assets as at January 1, 2022		335.100
Current service cost		63.600
Discount rate		12,5%
Actual return on plan assets		10,25%
Contributions (funding)		79.430
Benefits paid to retirees		43.950
On January 1, 2022,Wilmington Ltd. amended its pension plan, resulting in past service costs with a present value of $150,325.Wilmington follows ASPE.
REQUIRED:
A. Prepare a 2022 pension work sheet forWilmington Ltd.
B. Calculate pension expense for the 2022 fiscal year.
C. Determine the balance of the net defined benefit liability/asset reported on the December 31, 2022 balance sheet.
D. Prepare the journal entries to record the pension expense and pension funding for the year.