Gencral Journal Entries Items Balance, Jan, 1, 2023 (a) Service cost (b) Net interest/finance cost (c) Asset remeasurement gain (d) Actuarial loss, liability (c) Employee contributions (f) Benefits paid (8) Contributions into plan Expense entry. 2023/23 Remeasurement (Gain) Loss (OCI) Annual Defined Benefit Expense Other relevant information: 1. The riet defined teriefit lisability on Jahuary 1,2023 , is $2.023,700 Discount rate 5% Rate of compensation increase 4.0k Defined Benefit Obligation Defined benefit obligation at danuary 1.2023 $11,403.000 Current service cost 407,710 Interest cost 570,150 Benefits paid 824,030 Actuarial loss, end of period 600,020 Plan Assets Fair value of plan assets at January 1,2023 9.379,300 Actual return on plan assets, net of expenses 1,183,430