5 The following information relates to the defined benefit plan of Company X for the year to 31 December 2016 At 1 January 2016 $ 000 Fair value of the plan assets 900 Present value of the plan obligations 1,850 $ 000 90 During 2016 Current service cost Contributions paid into the plan Benefits paid out by the plan 150 60 Actuarial assumptions: Discount rate 10% New actuarial valuation at 31 December 2016 Fair value of the plan assets Present value of the plan obligations $ 000 850 1,960 Construct a journal to show the movement on the defined benefit account