Add a File Recordado Question 4 (13 points) Capital Co. has a non-contributory, defined beltension planos "tributes"). All tributes must participate in a set of games called the House pension Pension plan data to be wed for accounting purpose 2012 yow who thousands): Account Defined benefit obligation, 31 December 20x1 Benefits paid to retirees in 20X2 Current service cost for 20x2 Actual return on plan assets for 20x2 Fair value of plan assets, 31 December 20X1 Funding payment at year-end 2012 Past service cost from amendment dated 31 December Swan 16000 6700 3200 78.000 7.500 3700 2500 20x2; liability is increased because benefits were increased on a retrospective basis Actuarial revaluation dated 31 December 2012 decrease to liability because of changed mortality assumptions Long-term interest rate on corporate bonds Required: Required: 1) Calculate the Balance Sheet net defined benefit pension liability as of 31 December 20x1 (3 marks). 2) Compute the defined benefit obligation at 31 December 2012 (6 marks MacBook Pro 3) Compute the fair value of plan assets at 31 December 2012 (4 marks