Ivanhoe Corporation is a publicly owned company that follows IFRS. On December 31, 2022. Ivanhoe's financial records indicated the following information related to the company's defined benefit pension plan: On January 1, 2023, Ivanhoe acquired the operations of Oriole Ltd. As one of the conditions of the purchase, Ivanhoe agreed that Oriole's employees would be included in lvanhoe's defined benefit pension plan, and would be granted credit for the past service of Oriole's employees. The actuary estimated the value of the prior service amount granted on January 1.2023 to be $311.500. Ivanhoe's actuary provided the following information on December 31, 2023:Prepare a pension worksheet for Ivanhoe Corporation for the year ending December 31, 2023.Balance. January 1,2023 (a) Current Service Cost (b) Past Service Cost (c) Net interest/Finance Cost (d) Asset Remeasurement Gain/Loss (e) Actuarial Gain/Loss (f) Employer Contributions to Pension Fund (g) Benefits Paid to Retirees from Pension Fund Defined Benefit Expense Entry - 2023 Net Funding EntryRemeasurement Gain/Loss OCl Defined Benefit Cash ExpenseNet Defined Liabilityl Asset Defined Benefit: Obligation Plan Assets.