Case 2 Following information is relevant to a defined benefit pension plan of PT XYZ for the year 2020: Rp' puluh juta Plant Assets Balance at January 01, 2020 600 Expected return on plan assets 61 Contribution received 49 Benefits paid -40 Actuarial gain (balancing figure) 15 685 Plant Liabilities: Balance at January 01, 2020 640 Interest cost 52 Current Service Cost 21 Benefit paid -40 Actuarial gain (loss) (balancing figure) 42 715 Calculate: (i) Pension expense to be recognised in profit or loss for the year ended December 31, 2020. (11) Net liabilities to be shown in the Statement of Financial Position as of December 31, 2020