Question 2 (10 marks) Beale Management has a noncontributory detined benefit pension plan. On December 31. 2009 ithe end of Beale's fiscal year). the following pension-related data were available: ??? S in milions) 5480 82 24 10) (40) 5536 Balance, January 1, 2009 Current service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2009 Pension benefits paid Balance, December 31, 2009 Plan Assets Balance, January 1, 2009 $500 40 Actual retun on plan assets Expected return on pilan assets, $25) Contributions 70 (40) $570 Pension benefits paid Balance, December 31, 2009 Required: Prepare the 2009 journal entry to record pension expense and funding. Beale uses IFRS. Prepare the worksheet required