just the left over parts

TR19-6 Defined Benefit Plan; Reporting (LO 19-4) 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 $5,265,990 Pension plan assets, fair value, end of 20x7 4,710,000 SFP net defined benefit liability, end of 20x7 555,800 r. SFP accumulated OCI, pension, end of 2007 71,200 dr. Retained earnings, end of 20x7 8631,409 r. 20x8 earnings, prior to any pension expense 4,229,000 or Current service cost for 20x8, measured using the projected unit credit method 650, 300 New past service cost granted in 20x8, negative because benefits were reduced and the liability has declined (382,000) Contributions made to the pension plan assets paid at end of 20x8 429,000 Actuarial gain in 20x8, negative because caused by higher anticipated future mortality rates and the liability has declined (103,500) Actual earnings in the fund, reported by the pension fund trustee, including interest, dividends, and change in fair value 149,800 Benefits paid to pensioners from Pension fund assets paid at end of 20x8 76,300 Interest rate on long-term corporate bonds, end of 20x8 43 Required: 1 Show the presentation of earnings and comprehensive income, reflecting the entries made to record the three elements of pension accounting. Also prepare the statement of changes in equity for retained earnings and accumulated OCI, and list the pension-related SFP account. On the SCI: $ 4,220.000 Earnings Pension expense Earnings OCI: Pension adjustments Comprehensive income $ 4,220.000 $ 4,220,000 $ 4,220,000 Earnings Pension expense Earnings OCI Pension adjustments Comprehensive income $ 4,220,000 $ 4,220,000 On the Statement of Changes in Equity Retained Accumulated Earnings OCI, Pension $ 8,631,000 $ 71,200 Opening balance Comprehensive income Closing balance $ 8,631,000 $ 71,200 On the SFP: Long-term liability: Net defined benefit pension liability Equity Retained earnings Accumulated OCI, Pension