On January $1,2023,$ Bina Ltd$.$ reported the following balances relating to its defined benefit pension plan: Dec. $31,2023$ Jan. $1,2023$ Defined benefit obligation $....................$ $$1,281,000$ $$1,200,000$ Fair value of plan assets $......................1,266,0001,170,000$ Current service cost $.............................$ $ $95,000$ Contributions to the plan $......................104,000$ Benefits paid $........................................100,000$ Actual return on plan assets $................($b$)$ Interest $($discount$)$ rate $.........................($a$)$ Defined benefit expense $......................($c$)$ Instructions a$)$ Calculate the discount rate. b$)$ Calculate the actual return on plan assets. c$)$ Calculate the defined benefit expense for $2023.$ d$)$ Prepare the journal entries to record the defined benefit expense and the contributions for $2023.$