Talbert is a privately owned company specializing in making face marks for the medical industry. Talbert started a defined benefit pension plan a few years ago and below is the pertinent information regarding their plan: Defined benefit obligation, Jan 1 Fair value of plan assets, Jan 1 Current service cost........ Interest (discount) rate Actual return on plan assets........ Past service cost (as of Jan 1) ........... Defined benefit obligation, Dec 31............. Contributions to plan (on July 31) Monthly payment to retirees Required: Calculate the following: $375,000 350,000 300,000 9% 10% 25,000 525,000 290,000 250,000 1. Total pension expense for 2021 (9 Marks) 2. Fair value of plan assets on December 31, 2021 (7 Marks) 3. Net defined benefit asset and liability account balance on December 31, 2021 (2 Marks) 4. Total OCI in 2021 (1 Mark) 5. Total change in shareholder's equity (end of 2021) (2 Marks)