Instructions a. Calculate the actual return on the plan assets in 2023 . b. Calculate the amount of the net defined benefit liability/asset as at January 1, 2023. c. Prepare a continuity schedule of the defined benefit obligation for 2023. d. Calculate the defined benefit expense for 2023, separately identifying each amount making up the total expense. e. Prepare the pension-related entries made by the company during 2023. f. Compare the plan's surplus or deficit at December 31, 2023, with the amount reported on the December 31,2023 balance shee