Carla Vista Corp. provides the following information about its post$-$retirement health$-$care benefit plan for the year $2023$:

Current service cost

$$204,000$

Contribution to the plan

$47,850$

Actual return on plan assets

$142,400$

Benefits paid

$85,000$

Plan assets at January $1,2023$

$1,599,500$

Defined post$-$retirement benefit obligation at January $1,2023$

$1,819,000$

Discount rate

$9\%$

Assume all pension transactions occur at the end of the year.Assume all pension transactions occur at the end of the year.

$($a$1)$

Assuming Carla Vista applies IFRS, complete a post$-$retirement work sheet for $2023.$