Alp Inc. started to offer a defined contribution pension plan for its employees in 2023, which requires Alp to contribute 5% of employees gross salary to a fund trustee each year, within a month after the end of the year. When the plan was established in 2023, Alp agreed to recognize certain employee services that were provided prior to the 2023, which resulted in past service costs of $356,970. Both ASPE and IFRS generally require past service cost be recognized immediately in expense. Alp's total payroll for 2023 and 2024 were $2,456,000 and $2,667,800, respectively. Required: 1. Determined Alp's pension expense for 2023 and 2024. 2. Prepare all necessary journal entries during 2024. 3. How is the pension reflected in Alp's income come statement, balance sheet, and statement of cash flows (assume the direct method) for 2024