Carla Vista Corp. provides the following information about its post–retirement health-care benefit plan for the year 2020:

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, 2020		1,599,600
Defined post–retirement benefit obligation at January 1, 2020		1,823,800
Discount rate		9%

(a)

Assuming Opsco follows IFRS, calculate the post-retirement benefit expense for 2020.

Post–retirement benefit expense

$

Prepare all required journal entries related to the post-retirement benefit plan that were made by the company in 2020.(Credit account titles are automatically indented when the amount is entered. Do not indent manually.)