Blossom Inc. provides the following information related to its post-retirement health-care benefits for the year 2020: Defined post-retirement benefit obligation at January 1, 2020 $111,000 Plan assets, January 1, 2020 Actual return on plan assets, 2020 Discount rate Service cost, 2020 Plan funding during 2020 42,200 3,100 11% 56,000 22.100 Payments from plan to retirees during 2020 6.100 Actuarial loss on defined post-retirement benefit obligation, 2020 (end of year) 26,000 Blossom Inc. follows IFRS.