NOTE QUESTIONS 17 to 19 SHARE INFORMATION - NOTE THE QUESTION DIFFERENCE AT THE END \\ The information below relates to the Orange & Pear Co's (O&P) 2021 calendar year. O&P follows IFRS. : || Defined Benefit Obligation (DBO) - Jan 1 ... $360,000 || Fair Value (FV) of plan assets - Jan 1...350,000 || Current Service Cost...45,000 || "Contributions" to plan...62,500 || Actual (and expected) return on plan assets...28,000 || Past service costs (effective as of Jan 1)...5,000 || Actual benefits paid to retirees...48,000 || Assuming an interest (discount) rate of 9%, what is the Fair Value (FV) of the plan assets as of Dec 31, 2021?

$409,500

$437,500

$392,500

$402,500

NOTE QUESTIONS 17 to 19 SHARE INFORMATION - NOTE THE QUESTION DIFFERENCE AT THE END || The information below relates to the Orange & Pear Co's (O&P) 2021 calendar year. O&P follows IFRS. : || Defined Benefit Obligation (DBO) - Jan 1 ... $360,000 || Fair Value (FV) of plan assets - Jan 1...350,000 || Current Service Cost...45,000 || "Contributions" to plan...62,500 || Actual (and expected) return on plan assets...28,000 || Past service costs (effective as of Jan 1)...5,000 || Actual benefits paid to retirees...48,000 || Assuming an interest (discount) rate of 9%, what is the balance of the Defined Benefit Obligation (DBO) as of Dec 31, 2021?

$362,000

$389,400

$394,850

$389,850

NOTE QUESTIONS 17 to 19 SHARE INFORMATION - NOTE THE QUESTION DIFFERENCE AT THE END || The information below relates to the Orange & Pear Co's (O&P) 2021 calendar year. O&P follows IFRS. : || Defined Benefit Obligation (DBO) - Jan 1 ... $360,000 || Fair Value (FV) of plan assets - Jan 1...350,000 || Current Service Cost...45,000 || "Contributions" to plan...62,500 || Actual (and expected) return on plan assets...28,000 || Past service costs (effective as of Jan 1)...5,000 || Actual benefits paid to retirees...48,000 || Assuming an interest (discount) rate of 9%, what is the pension expense for the year ended Dec 31, 2021?

$30,000

$54,400

$70,000

$54,850