Goodday Ltd. has a defined benefit pension plan and a December 31 year-end. The following information relates to the plan Balances Defined benefit obligation, end of 20x7 $5,290,000 Pension plan assets, fair value, end of 20x7 4.660,000 SEP net defined benefit liability. end of 20x7 630, 000 cm SFP accumulated OCI. pension, end of 20x7 72,200 dr. Retained earnings, end of 20X7 3,646,400 cr. 20x8 earnings, prior to any pension expense 4,230,000 er. Current service cost for 20XB, measured using the projected unit credit method 625, 300 New past service coat granted in 20XB, negative because benefits were reduced and the 1sability has declined ((287,000) Contributions made to the pension plan assets paid at end of 2oxe 134,000 Actuarial gain in 20x8, negative because caused by higher anticipated future mortality rates and the liability has declined 1103,000) Actual warnings in the fund, reported by the pension fund trustee, including interest, dividends, and change in fair value 152,300 Benefits paid to pensioners from Fension fund assets paid 69,400 at end of 20xe 58 Interest rate on long-term corporate bonds, end of 20XB Required: 1. Calculate service cost and payment to the pension fund trustee. Service cost Payment to the pension fund trustee 2. Prepare the entry to record service cost and record the payment to the pension fund trustee. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list 1 Record the service cost. 2 Record the contribution to the pension fund trustea. Credit