Aylmer has the following pension plans for employees:

Defined Benefit Plan: For this plan, NOTE for 2020, the payment and expense have not been recorded on the trial balance.

See the following info for calculations and requirements for reconciling the pension amounts. Add any required journal entries.

For the defined benefit plan - assume the following:
Past service cost	22,000
Fair Value of Plan assets, beg of year	50,000
DBO, beginning of year	102,300
Current Service cost	10,000
Interest Rate on DBO and Plan Assets	5%
Actual Earnings on Plan Assets	2,500
Employer Contribution for the year	9,000
Benefits Paid to Retirees	3,000
Required:
a) calculate the plan assets at the end of the year
b) calculate the DBO at the end of the year
c) calculate the funded status at the end of the year
d) calculate the pension expense for the year.
DBO - Defined Benefit Obligation
Plan assets
Surplus/Deficit
Pension Expense