The East Lake Company has established a definite benefit plan, and the following is the report submitted by the actuary in 2015: January 1, 2015 to determine the present value of the benefit obligation $800,000 Fair value of planned assets 1,000,000 15 years discount rate 10% Project asset return 200,000 Current service cost 300,000 December 31, 2015 Actuarial loss 150,000 Pay retirement benefits 200,000 Appropriate retirement fund 250,000 The remaining 40% of the fake design drawings can be recycled by the enterprise, and the trial works: (1) Retirement benefit cost of Donghu Company (2) Calculate the net determined welfare liabilities (assets) of Donghu Company as of December 31, 2015 (3) Make the necessary entries for Donghu Company for 15 years

3. Bonus questions (five points, please choose one of the following three questions to answer, answering more than two questions will not be scored) 1. What is meant by ``the logic of the balance sheet approach'' to recognize income, and what are the advantages and disadvantages of doing so? 2. Why does IFRS 15 depend on the contract but does not recognize income in accordance with the contract? Give an example. 3. Why should the netting method be adopted for pension-related assets, liabilities and expense benefits? Why are the actuarial gains and losses not recognized? Is a part of EPS? Why do we need to set an asset (plan remaining) cap?