please provide solution under IFRS!!!!!!!!!

Electronic Distribution has a defined benefit pension plan Characteristics of the plan during 2021 are as follows: PBO balance, January 1 Plan assets balance, January 1 Service cost Interest cost Gain from change in actuarial assumption Benefits paid Actual return on plan assets Contributions 2021 (5 millions) $ 520 250 95 65 34 (44) 17 85 The expected long-term rate of return on plan assets was 8%. There were no AOCI balances related to pensions on January 1 2021 but at the end of 2021, the company amended the pension formula, creating a prior service cost of $17 million Assume Electronic Distribution prepares its financial statements according to International Financial Reporting Standards (IFRS). Also assume that 10% is the current interest rate on highquality corporate bonds. Required: 1. Calculate the net pension cost for 2021, separating its components into appropriate categories for reporting 2. Prepare the journal entries to record (a) the components of net pension cost. (b)gains or losses. (c) past service cost. (h) funding and le) payment of benefits for 2021 3. What amount will Electronic Distribution report in its 2021 balance sheet as a net pension asset ornet pension Hability