VI. (20%) On January 1, 2019, Harrington SA has the following defined benefit pension plan balances. Defined benefit obligation ($4,500,000 Fair value of plan assets 4,200,000 The interest rate applicable to the plan is 10%. On January 1, 2020, the company amends its pension agreement so that past service costs of $500,000 are created. Other data related to the pension plan are as follows: 2019 2020 Service cost $150,000 180,000 Funding contribution to the plan 240,000 285.000 Benefits paid 200,000 280,000 Actual return on plan assets 420,000 260,000 Instructions a) Compute the amount of pension expense to be reported for 2019 and 2020. (Show computations.) /b) Determine the defined benefit obligation at December 31, 2019 and December 31, 2020. c) Determine the fair value of plan assets at December 31, 2019 and December 31, 2020. d) For 2020, prepare the journal entry to record pension-related amounts