Mr. Klous is a 55-year-old employee of Odry Plc. He is planning to retire at 60 and is promised by the employer a lump-sum retirement package equal to 2% of final salary multiplied by the number of years of service (5 years till retirement). Mr Klous's 55th birthday is on 1 January 2017 and his 2017 salary (year-end) is 70,000. The salary is expected to increase at 3% compound each year. The discount rate is 10%. At 31 January 2019, the company revises its actuarial assumptions, so that Mr Klous's salary should increase by 5% per annum rather than 3%. The obligation is not funded. Calculate the amount that Odry Plc would recognise in the profit and loss account and in other comprehensive income (separately!) for the years ended 31 December 2017-2021