On 1 April 2019, the fair value of the assets of XYZ Ltd.s defined benefit plan were valued at 20,40,000 and the present value of the defined obligation was 21,25,000. On 31 March 2020 the plan received contributions from XYZ Ltd. amounting to 4,25,000 and paid out benefits of 2,55,000. The current service cost for the financial year ending 31 March 2020 is 5,10,000. An interest rate of 5% is to be applied to the plan assets and obligations. The fair value of the plans assets at 31 March 2020 was 23,80,000, and the present value of the defined benefit obligation was ` 27,20,000. Provide a reconciliation from the opening balance to the closing balance for Plan assets and Defined benefit obligation. Also show how much amount should be recognised in the statement of profit and loss, other comprehensive income and balance sheet?