6 The following information relates to the defined benefit plan of Company X for the year to 31 December 2016 $ 000 1,150 At 1 January 2016 Fair value of the plan assets Present value of the plan obligations Present value of economic benefits available due to rules in the jurisdiction 1,100 40 During Current service cost $ 000 125 80 Contributions paid into the plan Benefits paid out by the plan 130 Actuarial assumptions: 2016 Discount rate 10% $ 000 1,395 New actuarial valuation at 31 December 2016 Fair value of the plan assets Present value of the plan obligations Present value of economic benefits available due to rules in the jurisdiction 1,315 65 Construct a journal to show the movement on the defined benefit account