The following information is available for HTM Corporation's defined benefit pension plan:

On January 1, 2017, HTM Corp. amended its pension plan, resulting in past service costs with a present value of $78,000.
Instructions
(a) Calculate the pension plan's surplus or deficit and the pension liability or asset reported on the December 31, 2017, 2018, and 2019 statements of financial position assuming that HTM Corp. accounts for its pension plan under ASPE.
(b) Calculate all the components, and the total of pension expense for 2017, 2018, and 2019, assuming that HTM Corp. accounts for its pension plan under ASPE.
(c) Identify the pension plan's surplus or deficit and the pension liability or asset reported on the December 31, 2017, 2018, and 2019 statements of financial position assuming that HTM Corp. accounts for its pension plan under IFRS.
(d) Calculate pension expense and any remeasurement (gain) loss-OCI for 2017, 2018, and 2019 assuming that HTM Corp. accounts for its pension plan under IFRS.
(e) Compare the results obtained in parts (b) and (d). Comment. Which method results in a better measure of expense over the three-year period?
(f) Which method results in a better measure of the plan surplus or deficit that is reported on the statement of financial position?

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2017 2018 2019 Defined benefit obligation, opening balance, accounting basis Fair value of plan assets Current service cost Discount rate Actual return earned on plan assets Contributions (funding) Benefits paid to retirees $175,000 165,000 35,000 7% 8% 44,000 24,000 $47,250 1% 5% 44,000 26,000 $52,500 7% 44,000 28,000