QUESTION TWO a. The following information is given about a funded defined benefit plan. To keep the computations simple, all transactions are assumed to occur at the year-end. Present value of obligations at year start GHS 400m Market value of plan assets at year start GHS 390m Discount rate at start of year 10% Current service cost GHS 14m Benefits paid GHS 26m Contributions paid GHS 34m Present value of obligations at year end GHS 530m Market value of plan assets at year end GHS 370m There was a variation in the benefit terms during the year, which resulted in a past service cost of GHS 100m. Required: Show the financial statement effects for the year 2019.