On January 1, 2020, Grachel Company provided the following information in connection with a defined benefit plan: Fair value of plan assets 10,000,000 Unamortized past service cost 1,500,000 Projected benefit obligation (13,000,000) Unrecognized actuarial gain (1,000,000) Prepaid/accrued benefit cost (2,500,000) On January 1. 2020, the entity adopted PAS 19R. the entity revealed the following transactions affecting the plan for the current year: Current service cost 2,500,000 Past service cost - remaining vesting period of covered employees is 5 years 1,000,000 Contribution to the plan 3,500,000 Benefits paid to retirees 3,000,000 Actual return on plan assets 1,500,000 Decrease in projected benefit obligation due to change in actuarial assumption 400,000 Discount rate 10% Expected return on plan assets 12%