Vaughn Corporation is a publicly traded company that uses IFRS. On January 1, 2020 Vaughn's financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation $13,002,000 Pension Plan Assets 11,193,000 Vaughn Corporation's actuary provided the following information on December 31, 2020: Current year service cost $674,000 Prior service cost, granted Jan 1, 2020 251,000 Employer contributions for the year 958,000 Benefits paid to retirees 350,000 Actuarial Remeasurement Gain on DBO at Dec. 31, 2020 72.000 Discount rate 5% Actual return on assets 6% Prepare a pension worksheet for Vaughn Corporation for 2020. G Remeasurement Gain/Loss (OCI) Annual Pension Expense Balance, January 1, 2020 Current Service Cost Past Service Cost Net Interest/Finance Cost Asset Remeasurement Gain/Loss Actuarial Gain/Loss Employee/er Contributions to Pension Fund Current Service Cost > Past Service Cost Net Interest/Finance Cost Asset Remeasurement Gain/Loss Actuarial Gain/Loss > Employee/er Contributions to Pension Fund Benefits Paid to Retirees from Pension Fund > Pension Expense Entry - 2020 Net Funding Entry Balance, December 31, 2020 General Journal Entries Annual Pension Expense Net Defined Liability/ Asset Cash > V Memo Record Defined Benefit Obligation Plan Assets Past Service Cost Net Interest/Finance Cost Asset Remeasurement Gain/Loss Actuarial Gain/Loss > Employee/er Contributions to Pension Fund Benefits Paid to Retirees from Pension Fund > Pension Expense Entry - 2020 Net Funding Entry Balance, December 31, 2020 General Journal Entries Annual Pension Expense Net Defined Liability/ Asset Cash > V Memo Record Defined Benefit Obligation Plan Assets