British Properties Limited (BPL) has an employer funded dened benefit pension plan and he the provisions of lFFlS 19 permitting immediate recognition of pension plan contract changes performance. The following data is gathered for the year ended December 31. 2013. In this and all models this introductory level, assume the current service cost. benefits paid and plan funding occur the period. In reality, all of these would be averaged during the period and the resulting expe return and interest cost would be calculated accordingly. Hate provided by the Actuary in deriving the Benefit Obligation and provided by Fund lvlanag providing the expected return on Plan Assets...........4.0% Defined Benefit Obligation: Balance at January 1, 2013........................$11,2?5.000 Currentservicecost................................... 400.000 Additional spousal survival benefits, effective. Jan.1, 2013...... 100.000 Actuarial revision to obligation arising from slower than projected employee turnover (fewer people quitting}.................. 140.000 Plan Assets: Balance at January 1, 2013.........................$9.002,500 Actual return on plan assets, net expenses... 425.000 Funding to the plan. at year end $5,000 Benefits paid 300.000 Ftequired: 1. Prepare the pension expense and funding entries for 2013. Show all supporting calcl rth-I Imn HDI rnnnrfn mnninn nvnnnnn rnllonn in nnrmnl nni innnmn nut-I- nnn Iinn H'nnr