Micro Computers Inc. sponsors a defined benefit pension plan for its employees. It is now the $202$ fiscal year. Long$-$term corporate

borrowing rates for companies with this risk profile are $6\%.$ Information with respect to the pension plan is as follows:

Requlred:

Calculate the SFP net defined benefit pension liability as of $31$ December $201.$

Calculate the net defined benefit pension liability as of $31$ December $202$ by calculating the defined benefit obligation and the fair

value of plan assets at $31$ December $202$

Analyze the three elements of pension accounting for $202$ : service cost, net interest, and remeasurements. Prepare entries, and

also an entry for the contribution to the fund during $202.($If no entry ls requlred for a tronsoctlon$/$event$,$ select $"$No journol entry

requlred" In the flrst account fleld. Round your onswers to neorest whole dollor.$)$

$4-$a$.$ Calculate the SFP net defined benefit pension liability as of $31$ December $202,$ reflecting requirement $1$ and the entries in

requirement $3.($Round your answers to nearest whole dollar.$)$

$****$Only answer blank spaces shown in picture please!$*****$

Thanks!