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Question 4 Five Star Hotels provides a defined benet pension for its employees. At the end of fiscal year 2019, which ended on December 31, the pension plan supplied Five Star Hotels with information about the pension, which is summarized in the following table: Opening assets, January 1 $2,100,000 + Funding 500,000 + Expected return on assets 268,000 - Payments to retirees (40,000) Expected value, December 31 $2,828,000 Actual market value, December 31 2,410,000 Unexpected gain (loss) S(418,000) Opening accrued benet obligation, January 1 $3,000,000 + Current service cost 250,000 + Interest 245,000 - Payments to retirees (40,000) Expected value, December 31 $3,455,000 Actual obligation, December 31 2,964,000 Actuarial gain [loss] $491,000 Required: Provide the journal entries for Five Star's pension plan for 2019 (next page] (9 marks)