At January 1, 2017, Rui Corporation had plan assets of $250,000 and a defined benefit obligation of the same amount based on projected costs. During 2017, the current service cost was $27,500, the discount rate on the DBO and plan assets was 10%, actual return on plan assets was $30,000, contributions by Rui were $20,000, benefits paid were $17,500, and the cost of past service benefits granted effective December 31, 2017 was $29,000. Prepare a pension work sheet for Rui Corporation for 2017 assuming that Rui follows IFRS.