The Yuan Zhang Company has a defined Benefit Pension Plan. At the end of the current reporting period, December 31, 20X1 and December 31, 20X2, the following was available: Actuary's Report (Defined Benefit Obligations): 20X2 20X1 Beginning Defined Pension Obligation $ 2,600,000 Amendment for Past Service Cost 01/01/X1 400,000 Interest Cost Current Service Cost 380,000 450,000 Benefits Paid to Retirees Ending Defined Pension ObligationTrustee's Report (Status of the Pension Fund Assets): 20X2 20X1 Beginning Pension Fund Asset Expected Return on Pension Fund Asset Contribution 110,000 2,650,000 Benefits Paid to Retirees Unrealized Actuarial Gain (Loss) 30,000) 31,000 Ending Pension Fund Asset $ 1,550,000 $ 4,186,000Other information and assumptions: The discount rate and the expected rate of return are 10.0% The Actual Rate of Return in 20X1 was 8.0% The Actual Rate of Return in 20X2 was 12.0% Required: 1. Compute (calculate) the Funded Status as at December 31, 20X0 and the Net Defined Benefit Asset Liability. 2. Compute (calculate) the Funded Status as at December 31, 20X1 and the Net Defined Benefit Asset Liability. 3. Compute (calculate) the Funded Status as at December 31, 20X2 and the Net Defined Benefit Asset Liability.4. Calculate the Pension Expense for the Yuan Zhang Corporation in 20X1 under ASPE. 5. Give the Employer's year end accounting entry to record the pension expense for the year December 31, 20X1 under ASPE Date Account Debit Credit 20X16. Calculate the Pension Expense for the Yuan Zhang Corporation in 20X2 under ASPE. 7. Give the Employer's year end accounting entry to record the pension expense for the year December 31, 20X2 under ASPE Date Account Debit Credit 20X28. Calculate the Pension Expense for the Yuan Zhang Corporation in 20X1 under IFRS. 9. Give the Employer's year end accounting entry to record the pension expense for the year December 31, 20X1 under IFRS. Date Account Debit Credit 20X110. Calculate the Pension Expense for the Yuan Zhang Corporation in 20X2 under IFRS. 11. Give the Employer's year end accounting entry to record the pension expense for the year December 31, 20X2 IFRS. Date Account Debit Credit 20X2