PROBLEM 2. The following set of data is available for PT TOY to develop a worksheet of the company's defined- benefit pension plan for 2019 (all monetary information is in thousand): Pension asset/liability, Dec 31, 2018 (Rp500.000) Defined benefit obligation, Dec 31, 2018 (1.875.000) Plan assets, Dec 31, 2018 1.375.000 Service cost 250.000 Actual return on plan assets 130.000 Annual contribution to the plan 450.000 Past service cost, effective January 1, 2019 52.500 Benefits paid to retirees 30.000 Discount rate 10% Accumulated OCI Gain/Loss, January 1, 2019 0% Instructions (a) Construct the 2019 pension worksheet for PT TOY. Indicate (credit) entries by parentheses. Present your detailed calculations. (b) Prepare the journal entry required to record the company's pension plan for the year ending December 31, 2019