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2. On January 1, 20x0, PT A has the following balance: Defined benefit obligation (DBO) 250,000,000 Fair value of plan assets 230,000,000 5,000,000 OCI Remeasurement

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2. On January 1, 20x0, PT A has the following balance: Defined benefit obligation (DBO) 250,000,000 Fair value of plan assets 230,000,000 5,000,000 OCI Remeasurement (sedit balance) Other data related to retirement plans for 20x0: Service cost 20,000,000 Contributions (iuran) 9,000,000 Benefits paid 10,000,000 Discount Rate 7% Data from actuaries and year-end pension funds 20x0 Defined benefit obligation 280,000,000 Fair value of plan assets 250,000,000 Requested: 1. Defined benefit expense recognized in PT A's statement of profit or loss for the year 20x0. 2. The defined benefit liability presented in PT A's statement of financial position as of December 31, 20x0. 3. Journal made by PT A regarding Defined Benefits in 20x0

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