Question 2 a) A company that makes an annual contribution of P550 000 per annum identified a surplus of P2 000 000. The estimated service lives of current employees is 15 years. The actuary recommends the following options: i. A contribution holiday of 5 years ii. Pay employees higher pensions Required: Accounting treatment in the statement of comprehensive income and the statement of financial position for the 15 years under each of the 2 options recommended by the actuary?