Hemera SA had a defined benefit obligation of R$3,100,000 and plan assets of R$2,900,000 at January 1, 2022. Hemera’s discount rate is 6%. In 2022, actual return on plan assets is R$160,000. Hemera contributed R$200,000 to the pension fund and paid benefits of R$150,000. Service cost for 2022 is R$50,000; Hemera reports that the defined benefit obligation at December 31, 2022, is R$3,600,000. Determine 

(a) pension expense for 2022; 

(b) pension assets at December 31, 2022; 

(c) pension asset and liability gains and losses. Indicate how pension gains and losses will be reported by Hemera in the statement of comprehensive income and the statement of financial position.