ABC Ltd contributes to a defined benefit superannuation plan for its employees. The following information is available for the plan at 30 June 2020. Fair value of plan assets (1 July 2019) $11 700 000 Fair value of plan assets (30 June 2020) $12 900 000 Present value of defined benefit obligation (1 July 2019) S12 000 000 Present value of defined benefit obligation (30 June 2020) S13 080 000 Benefits paid by the fund to members during the year S1 100 000 Contributions paid by ABC Ltd to the fund during the year $1 220 000 Current service cost $1 200 000 Rate of return on plan assets for the period 7.0% Discount rate (1 July 2019) 5.0% Discount rate (30 June 2020) 6.0% REQUIRED: (1) Calculate the actuarial gain or loss of the plan assets for the period ended 30 June 2020. Please specify whether it is a gain or loss. 2) Calculate the actuarial gain or loss of defined benefit obligation for the period ended 30 June 2020. Please specify whether it is a gain or loss. 3) Calculate the defined benefit cost or income recognised in other comprehensive income for the period ended 30 June 2020. Please specify whether it is a cost or income