Aylmer Corporation is a privately owned company that uses IFRS. On January 1, Y4 Aylmer's financial records indicated the following information related to the company's defined benefit pension plan:
Defined Benefit Obligation	1,651,000
Pension Plan Assets	1,765,000
Aylmer Corporation's actuary provided the following information on December 31, Y4:
Current year service cost	$97,000
Prior service cost, granted Jan 1, Y4	195,400
Employer contributions for the year	94,660
Benefits paid to retirees	27,600
Expected return on assets	5.0%
Actual return on assets	5.5%
Discount rate	5.0%

For the year ended December 31, Y4, how much should be reported in OCI (Other Comprehensive Income)?

Please enter your answer as a dollar amount. Ex: $12,345

Aylmer Corporation is a privately owned company that uses IFRS. On January 1, Y4 Aylmer's financial records indicated the following information related to the company's defined benefit pension plan:
Defined Benefit Obligation	1,651,000
Pension Plan Assets	1,765,000
Aylmer Corporation's actuary provided the following information on December 31, Y4:
Current year service cost	$97,000
Prior service cost, granted Jan 1, Y4	195,400
Employer contributions for the year	94,660
Benefits paid to retirees	27,600
Expected return on assets	5.0%
Actual return on assets	5.5%
Discount rate	5.0%

For the year ended December 31, Y4, how much is the pension expense?

Please enter your answer as a dollar amount. Ex: $12,345

Aylmer Corporation is a privately owned company that uses IFRS. On January 1, Y4 Aylmer's financial records indicated the following information related to the company's defined benefit pension plan:
Defined Benefit Obligation	1,651,000
Pension Plan Assets	1,765,000
Aylmer Corporation's actuary provided the following information on December 31, Y4:
Current year service cost	$97,000
Prior service cost, granted Jan 1, Y4	195,400
Employer contributions for the year	94,660
Benefits paid to retirees	27,600
Expected return on assets	5.0%
Actual return on assets	5.5%
Discount rate	5.0%

For the year ended December 31, Y4, how much is the defined benefit obligation (DBO)?

Please enter your answer as a dollar amount. Ex: $12,345

Aylmer Corporation is a privately owned company that uses IFRS. On January 1, Y4 Aylmer's financial records indicated the following information related to the company's defined benefit pension plan:
Defined Benefit Obligation	1,651,000
Pension Plan Assets	1,765,000
Aylmer Corporation's actuary provided the following information on December 31, Y4:
Current year service cost	$97,000
Prior service cost, granted Jan 1, Y4	195,400
Employer contributions for the year	94,660
Benefits paid to retirees	27,600
Expected return on assets	5.0%
Actual return on assets	5.5%
Discount rate	5.0%

For the year ended December 31, Y4, how much are the plan assets?

Please enter your answer as a dollar amount. Ex: $12,345

On December 31, Y6, East Inc. leased machinery with a fair value of $420,000 from North Rentals. The agreement is a six-year non-cancellable lease requiring annual payments of $80,000 beginning December 31, Y6. The lease is appropriately accounted for by East as a finance lease. The present value of the lease payments was $383,264. East adheres to IFRS. On its December 31, Y6 statement of financial position, how much should East report as a lease liability?

Please enter your answer as a dollar amount. Ex: $12,345