oodday Ltd. has a defined benefit pension plan and a December 31 year-end. The following information relates to the plan:

Balances:
Defined benefit obligation, end of 20X7	$	5,295,000
Pension plan assets, fair value, end of 20X7		4,650,000
SFP net defined benefit liability, end of 20X7		645,000		cr.
SFP accumulated OCI, pension, end of 20X7		72,400		dr.
Retained earnings, end of 20X7		8,649,400		cr.
20X8 earnings, prior to any pension expense		4,232,000		cr.
Current service cost for 20X8, measured using the projected unit credit method		608,100
New past service cost granted in 20X8, negative because benefits were reduced and the liability has declined		((344,000	)
Contributions made to the pension plan assets paid at end of 20X8		435,000
Actuarial gain in 20X8, negative because caused by higher anticipated future mortality rates and the liability has declined		(102,000	)
Actual earnings in the fund, reported by the pension fund trustee, including interest, dividends, and change in fair value		152,800
Benefits paid to pensioners from Pension fund assets paid at end of 20X8		76,900
Interest rate on long-term corporate bonds, end of 20X8		4	%

Required: Calculate the balances of the defined benefit obligation and the pension plan assets at the end of 20X8. Use these values to calculate the SFP net defined benefit plan element for Goodday at the end of 20X8

defined benefit obligation ?

pension plan asset

net defined benefit pension plan liability