The following data relate to a defined benefit pension plan:$\backslash$table$[[$Defined benefit abligation, $31$ December $28$x$1,$$$145,$ReB

Required:

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

Net defined benefit pension liability, $31$ December $20$X$1$

Compute the defined benefit obligation at $31$ December $202$ and the fair value of plan assets on the same date.