3. ABC Co. sponsors a defined benefit pension plan for its employees. On January 1,2020 , the following balances related to this plan. As a result of the operation of the plan during 2020 , the actuary provided the following additional data for 2020 . a. Compute the annual pension expense for 2020. (6 pts) b. Compute the projected benefit obligation at December 31,2020 . ( 3 pts) c. Compute the fair value of plan assets at December 31,2020 . (3 pts) d. Prepare the journal entry for the pension expense in 2020. ( 8 pts )