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A19-11 IFRS-Defined Benefit Plan; Three Elements (LO 19-3, 19-4) 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 4%. Information with respect to the pension plan is as follows: Required: 1. Calculate the SFP net defined benefit pension liability as of 31 December 201. Ilculate the net defined benefit pension liability as of 31 December 202 by calculating the defined benefit obligation and the fair of plan assets at 31 December 202. 3. Analyze the three elements of pension accounting for 202 : service cost, net interest, and remeasurements. Prepare entries, an also an entry for the contribution to the fund during 202. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to nearest whole dollar.) Record the service cost for 202. Record the net interest for 202. Record experience loss on assets. Record actuarial loss due to change in assumptions. Record the contribution to the fund for 202. 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.) A19-11 IFRS-Defined Benefit Plan; Three Elements (LO 19-3, 19-4) 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 4%. Information with respect to the pension plan is as follows: Required: 1. Calculate the SFP net defined benefit pension liability as of 31 December 201. Ilculate the net defined benefit pension liability as of 31 December 202 by calculating the defined benefit obligation and the fair of plan assets at 31 December 202. 3. Analyze the three elements of pension accounting for 202 : service cost, net interest, and remeasurements. Prepare entries, an also an entry for the contribution to the fund during 202. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to nearest whole dollar.) Record the service cost for 202. Record the net interest for 202. Record experience loss on assets. Record actuarial loss due to change in assumptions. Record the contribution to the fund for 202. 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.)