The following relates to the defined benefit obligation plan for the McDonald Company in 2021: Accrued benefit obligation, January 1 P4,600,000 Accrued benefit obligation, December 31 4,929,000 Fair value of plan assets, January 1 5,035,000 Fair value of plan assets, December 31 5,565,000 Actuarial gain due to re-measurement of benefit obligation 32,500 Employer contributions 425,000 Benefits paid to retirees 390,000 Discount rate 6.25%

A. Service cost for the current year would be?

B. The actual return on plan assets for the year is?

C. What is the retirement benefit expense reported in profit or loss for the year 2021?