The following information relates to a defined benefit plan operated by Kator Ltd. At 1 January 2018, the present value of the obligation was GH1,000,000 and the fair value of the plan assets amounted to GH900,000.

2018 2019 2020

Discount rate at start of the year 10% 9% 8%

Current and past service costs (GH000) 125 130 138

Benefits paid (GH000) 150 155 165

Contributions paid into plan (GH000) 90 95 105

Present value of pension obligations at 31 December (GH000) 1,350 1,340 1,450

Fair value of pension assets at 31 December (GH000) 1,200 1,150 1,300

Required: Show how the defined benefit plan would be shown in the financial statements for each of the years ended 31 December 2018, 2019 and 2020.