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

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

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

Opening balance

Service cost

Post Retirement

Item

Remeas. $($Gain$)/$Loss $($OCI$)$

Benefit Expense

Net interest$/$finance cost

Remeasurement loss$-$asset

Contributions

Benefits paid

Expense entry

Funding entry

Ending balance