Pension plan calculations The following information relates to the defined benefit pension plan for Strawberry Dale Ltd.: 
In 2014, the corporation contributed $390,000 to the plan, and the trustee paid $210,000 in benefits to retirees.Strawberry Dale uses the immediate recognition approach under IFRS. Instructions For the year ended December 31, 2014:
a.Calculate the interest on the obligation.
b.Calculate the actual return on plan assets.
c.Calculate the unexpected gain or loss (if any).
Definitions:
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