The following data relate to a defined benefit pension plan: Defined benefit obligation, 31 December 20x1 $ 163,000 Benefits paid to retirees in 20x2 during the year 33,000 Current service cost for 20x2 8,600 Actual return on plan assets for 20x2 3,200 Fair value of plan assets, 31 December 20x1 97,000 Funding payment 1, December 20x2 8,900 Past service cost from amendment dated 31 December 20X2; liability is increased because benefits were increased on a retrospective basis 5,600 Actuarial revaluation dated 31 December 20x2; decrease to liability because of changed mortality assumptions (4,400) Long-term interest rate on corporate bonds 6% Required: 1. Calculate the SFP net defined benefit pension liability as of 31 December 20X1. Net defined benefit pension liability, 31 December 20X1 2. Compute the defined benefit obligation at 31 December 20X2 and the fair value of plan assets on the same date. Defined benefit obligation, 31 December 20X2 Fair value of plan assets, 31 December 20X2 3. Analyze the three elements of pension accounting for 20X2: service cost, net interest, and remeasurements. Prepare entries and also an entry for the contribution to the fund during 20x2. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to nearest whole dollar.) View transaction list 1 Record the service cost for 20x2. 2 Record the net interest for 20x2. 3 Record experience loss on assets. 4 Record actuarial gain due to change in assumptions. 5 Record the contribution to the fund for 20x2. Credit 4-a. Calculate the SFP net defined benefit pension liability as of 31 December 20X2. (Round your answers to nearest whole dollar.) Net defined benefit pension liability, 31 December 20X2