about its post-retirement health-care benefit plan for the year 2023: Current service cost Contribution to the plan Actual return on plan assets Benefits paid Plan assets at January 1, 2023 Defined post-retirement benefit obligation at January 1, 2023 Discount rate $202,500 47,250 141,750 90,000 1,597,500 1,822,500 9\% Instructions a. Assuming Opsco follows IFRS, calculate the post-retirement benefit expense for 2023, and prepare all required journal entries related to the postretirement benefit plan that were made by the company in 2023 . b. Assuming Opsco follows ASPE, calculate the post-retirement benefit expense for 2023, and prepare all required journal entries related to the postretirement benefit plan that were made by the company in 2023