$3.$ On January $1,2020,$ Rona Merah Company has the following defined benefit pension plan balances.

Defined benefit obligation $\backslash (\backslash$$ $4,200,000\backslash )$

Fair value of plan asset $\backslash (\backslash$quad $\backslash$$ $4,200,000\backslash )$

The discount rate applicable to the plan is $10\backslash \%.$ On January $1,2021,$ the company amends its pension agreement so that past service costs of $\backslash$$$500,000$ are created. Other data related to the pension plan are as follows:

Instructions:

a$.$ Prepare a pension worksheet for the pension plan for $2020$ and $2021.$

b$.$ As of December $31,2021,$ prepare a schedule reconciling the funded status with the reported liability.