Raka Ltd. provides supplementary post-employment benefits to its retirees. The benefits include dental, vision, and prescription medication. At the beginning of 20X3, Raka had an accumulated OCI loss amount related to OPEBs of $13,460.
The following details have been provided to your regarding the plan:
• On 1 January 20X3 the net other post-employment benefit liability was $382,200, with the estimated obligation was $487,200.
• Current service cost for 20X3 was $36,000.
• Raka contributed $20,000 to the plan on 1 April 20X3.
• A total of $15,000 benefits were paid out, these were incurred evenly throughout the year.
• Actual earnings of the fund were $11,550.
• The long-term bond yield rate is 6%.

Required:
Prepare a spreadsheet for the current year that determines the expense for post-employment benefits, accumulated OCI, and also the closing accrued asset or liability with respect to the benefits.