Blossom Inc. provides the following information related to its post-retirement health-care benefits for the year 2020:

Defined postretirement benefit obligation at January 1, 2020		$119,000
Plan assets, January 1, 2020		44,800
Actual return on plan assets, 2020		4,100
Discount rate		12%
Service cost, 2020		56,300
Plan funding during 2020		22,300
Payments from plan to retirees during 2020		6,800
Actuarial loss on defined post-retirement benefit obligation, 2020 (end of year)		28,000

Blossom Inc. follows IFRS.

Calculate the post-retirement benefit expense for 2020. Post-retirement benefit expense 2020 GA $ e Textbook and Media Calculate the post-retirement benefit remeasurement gain or loss-other comprehensive income (OCI) for 2020. Post-retirement benefit remeasurement (OCI) $ e Textbook and Media Determine the December 31, 2020 balance of the plan assets, defined post-retirement benefit obligation, and the plan surplus or deficit. Plan assets, 12/31/20 $ Defined post-retirement benefit obligation $ Plan $ e Textbook and Media Determine the balance of the net post-retirement benefit liability/asset account on the December 31, 2020 SEP. Net post-retirement benefit $ 64 e Textbook and Media