Question 2 TVFoena, Inc., is a small telecommunication company operating out of Montreal. It was incorporated in 2015 and established a defined benefit pension plan for its employees from that year. The company computes interest expense accruing on the Defined Benets Obligation as well as the expected returns on the Plan Assets on balances existing at the beginning of the year. It also adjusts those balances for changes effected by any o'ansactions occurring at the beginning of the year. The pension accounts for 2020 are in disarray and so you have been retained to help in straightening matters out in this area. You begin your work sometime in early January and were introduced to their \"rookie accountant\