Urban Life Ltd. sponsors a defined benefit pension plan for its employees. It is now the 209 fiscal year. An appropriate interest rate for long-term debt is 7%. Information with respect to the plan is as follows: Required: 1. Calculate the SFP net defined benefit pension liability as of 31 December 208. 2. Calculate the net defined benefit pension liability as of 31 December 209 by calculating the defined benefit obligation and the fair value of plan assets at 31 December 209. 3. Analyze the three elements of pension accounting for 20X9: service cost, net interest, and remeasurements. Prepare entries, and also an entry for the contribution to the fund during 20X9. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 4-a. Calculate the SFP net defined benefit pension liability as of 31 December 209, reflecting requirement 1 and the entries in requirement 3