Exercise 19-7 Carla Vista Limited sponsors a defined benefit pension plan, and follows ASPE. The corporation's actuary provides the following information about the plan (in thousands of dollars): January 1, 2020 December 31, 2020 Vested benefit obligation $1,200 $1,450 Defined benefit obligation, accounting basis 2,380 3,098 Plan assets (fair value) 1,320 2,094 Interest/discount rate 10% 10% Net defined benefit liability/asset Past service cost, plan amendment, effective December 30, 2020 340 Service cost for the year 2020 280 Contributions (funding) 2020 660 Benefits paid in 2020 140 (Enter answers in thousands of dollars.)