Alpha Inc., a public company, sponsors a defined benefit pension plan for its employees. As of January 1, 2022, the following balances are reported: Defined benefit obligation (DBO) Plan assets (at fair value) Additional information is as follows: $2,200,000 2,400,000 For the year ended December 31, 2022, the pension service cost was $270,000. The return on plan assets for 2022 was $180,000. Alpha Inc. acquired the net assets of Sigma Corp during 2022. As part of the deal, Alpha agreed to provide pension benefits to existing employees of Sigma Corp. This plan amendment, effective July 1, 2022, represents an additional obligation of $600,000. The discount rate used for the DBO is 9%. The company paid $300,000 to the pension trustee on December 31, 2022. On December 31, 2022, the trustee paid $170,000 in pension benefits to retired employees. An actuarial revaluation at the end of the year determined the DBO to be $2,870,000. Required: a) Calculate the following amounts: i. Net defined benefit asset or liability (specify), January 1, 2022 (1 mark) ii. Pension expense for the year ended December 31, 2022 (5 marks) iii. Remeasurement gain or loss (specify) for 2022 (3 marks) iv. Net defined benefit asset or liability (specify), December 31, 2022 (2 marks) b) Prepare the journal entries required to record the transactions related to the defined benefit pension plan in the books of Alpha Inc. for the year ended December 31, 2022. (3 marks)