Linuqa limited has a defined benefit plan. The following information relates to this plan for the year ended 31 December 2017

There was a Nil balance on the defined benefit plan asset ceiling adjustments account as at 1 January 2017.

The present value as at 31 December 2017 of future refunds and reductions in future contributions is N$ 1 000 000.

Required Provide all journal entries to the defined benefit plan for the year ended 31 December 2017. Show your workings where necessary