The following data relate to a defined benefit pension plan: Required: 1. Calculate the SFP net defined benefit liability as of 31 December 20X1. 2. Compute the defined benefit obligation at 31 December 20X2 and the fair value of plan assets on the same date. 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. 4. Calculate the SFP net defined benefit liability as of 31 December 20X2, and prove that this represents the net defined benefit position of the pension plan