Carlton Ltd provides a defined benefit superannuation plan for its managers. The following information is available in relation to the plan.

• Present value of defined benefit obligation (DBO) 30 June 2021: $480 000
• Fair value plan assets 30 June 2021: $500 000
• Asset ceiling 30 June 2021: $90000
• Interest rate: 3%
• Past service cost (1 July 2021): $80 000
• Current service cost (FYE 30 June 2022): $60 000
• Contribution received by the fund from the employer during the year: $100 000
• Benefits paid by the fund to retirees during the year:$70 000
• Return on plan assets:$20 000
• Actuarial gain from change in discount rate 30 June 2022: $10 000
• Present value of defined benefit obligation 30 June 2022: ?
• Fair value of plan assets at 30 June 2022: ?
• Asset ceiling 30 June 2022: $90 000

Required:

1. Show the journal entries for the above information for the year ended 30 June 2022. (No narrations required). Please be specific whether the items are closed off to profit and loss (P/L) or Other comprehensive income (OCI). You may show a cumulative journal entry or separate journal entries.