Hemera SA had a defined benefit obligation of R$3,100,000 and plan assets of R$2,900,000 at January 1, 2019. Hemera's discount rate is 6%. In 2019, actual return on plan assets is R$160,000. Hemera contributed R$200,000 to the pension fund and paid benefits of R$150,000. Service cost for 2019 is R$50,000; Hemera reports that the defined benefit obligation at December 31, 2019, is R$3,600,000. Determine
(a) Pension expense for 2019;
(b) Pension assets at December 31, 2019;
(c) Pension asset and liability gains and losses. Indicate how pension gains and losses will be reported by Hemera in the statement of comprehensive income and the statement of financial position.