The journal entry for the employer to record the benefits of $200 000 paid by the superannuation fund to ex-employees during the year is:

"Dr Current service cost (OCI) $200 000, Cr Net Defined Benefit Liability $200 000"

None of the answers.

"Dr Net defined benefit asset/liability $200 000, Cr Bank $200 000"

"Dr Current service cost (P/L) $200 000, Cr Bank $200 000"