Pepper Corporation reports under IFRS. The company has sponsored a non-contributory defined- benefit pension plan (.e., the pension plan is fully paid by the employer, requiring no employee contributions.) The company's controller has received the information below from the fund trustee and the actuary for the year ended December 31, 2019. Discount rate 3% Accrued benefit obligation, January 1 $72,405,000 Plan assets, January 1 73,269,360 Net defined benefit pension asset, January 1 864,360 Current service cost, incurred evenly throughout the year 12,375,000 Benefits paid to retirees, paid December 31 10,410,000 Employer contributions (funding), paid December 31 18,300,000 Past service cost, granted December 31 8,700,000 Actual return on plan assets 2,019,630 Actuarial gain on defined benefit obligation, December 31 2,622,000 Required: a) Prepare the schedule reconciling the opening and closing balances of the Accrued benefit obligation b) Calculate the expected value of the Plan assets on December 31, 2019 and the unexpected gain/loss on Plan assets for 2019. c) What amount(s) will appear in Other Comprehensive Income (OCI) relating to the pension for 2019? d) What amount will appear on the balance sheet on December 31, 2019 for Net defined benefit pension asset/liability? Is this an asset or a liability