D'Eon Corporation reports the following January 1, 2017 balances for its defined benefit pension plan, which

it accounts for under IFRS: plan assets, $460,000; defined benefit obligation, $460,000. Other data relating to three

years of operation of the plan are as follows:

Instructions:
a) Prepare and complete a pension work sheet for 2017.
b) Prepare a continuity schedule of the projected benefit obligation over the three-year period.
c) Prepare a continuity schedule of the plan assets over the three-year period.
d) Determine the pension expense for each of 2017, 2018, and 2019.
e) Prepare the journal entries to reflect the pension plan transactions and events for each year.
f) Determine the pension expense for each of 2017, 2018, and 2019 assuming that the company applies ASPE.
g) Determine the pension expense for each of 2017, 2018, and 2019 assuming that the company applies ASPE.
h) What information would a potential investor be most interested in relative to a company's pension plan?

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2018 2019 S59,800 10% 55,200 59,800 80,500 48,300 017 Annual service cost Discount rate Actual return on plan assets Funding of current service cost Funding of past service cost Benefits paid Past service cost (plan amended, 1/1/18) Change in actuarial assumptions establishes a December 31, 2019 defined benefit obligation of 36,800 10% 39,100 36800 $43,700 10% 50,370 43,700 69,000 37,720 368,000 32,200 1,196,000