$84$ of $213$

Use the following template to determine the post$-$retirement defined benefit cost to be recognized in $($a$)$ net

Page $209$

income and $($b$)$ other comprehensive income $($OCI$)$ for the year ended December $31,$ Year $5,$ and the postretirement defined benefit liability $($asset$)$ at December $31,$ Year $5,$ to be reported by Campolino Company under IFRS. Prepare a summary journal entry to reflect the recognition of these amounts. $($Amounts in parentheses represent credits.$)$

$\backslash$table$[[,$Campolino Company General Ledger,Benefit Fund General Ledger$],[,\backslash$table$[[$Defined benefit cost$],[$recognized in net$],[$income$]],\backslash$table$[[$Defined benefit cost$],[$recognized in OCI