Goodday Ltd. has a defined benefit pension plan and a December 31 year-end. The following information relates to the plan: Balances: Detined benefit obligation, end of 20%? 63,220,000 Pension plan assets, fair value, end of 20X7 4.800,000 SEP net defined benefit liability, end of 20X7 420,000 or SIP accumulated OCI, pension, end of 20x7 69,400 dr. Retained cornango. end of 20x7 8,604,400 er. 20x8 earnings, prior to any pension expense 4,202,000 er. Current service cost for 20xe, measured using the projected unit credit method 605,800 New past service cont granted in 20x8, negative because benefits were reduced and the ability has declined (1342, 000) Contributions made to the pension plan assets paid at end of 20% 420,000 Actuarial gain in 20x8, negative because caused by higher anticipated rature mortality rates and the ability has declined (102,000) actual earnings in the fund, reported by the pension fund crustee, including interest, dividends, and change in Lair Value 145, 300 Benefits paid to pensioners from Pension and its paid at end of 20X0 75,500 Interest rate on long-term corporate bonda, end of 2030 Required: Calculate the balances of the defined benefit obligation and the pension plan assets at the end of 20x8. Use these values to calculate the SFP net defined benefit plan element for Goodday at the end of 20x8. Defined benett obligation Pension plan assets Net defined benefit pension plan liability