Wildhorse Corporation reports the following January 1, 2020 balances for its defined benefit pension plan, which it accounts for under IFRS: plan assets, $420,000; defined benefit obligation, $420,000. Other data relating to three years of operation of the plan are as follows: 2020 2021 2022 Annual service cost $36,800 $39,700 $58,200 Discount rate 10% 10% 10% 39,100 46,450 53,600 36,800 39,700 58,200 73,000 79,000 Actual return on plan assets Funding of current service cost Funding of past service cost Benefits paid Past service cost (plan amended, 1/1/21) Change in actuarial assumptions establishes a December 31, 2022 defined benefit obligation of 31,400 37,240 47,500 368,000 1,196,000 Prepare and complete a pension work sheet for 2020. Remeas. Gain/ Loss OCI Pension Expense Opening balance $ Benefits paid > $ > $ Prepare a continuity schedule of the plan assets over the three-year period. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Wildhorse Corporation Continuity Schedule of Fund Assets - 2020 $ $ Benefits paid > $ > $ Prepare a continuity schedule of the plan assets over the three-year period. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Wildhorse Corporation Continuity Schedule of Fund Assets - 2020 $ $