E19.14 (LO 3, 4, 5, 6) (Post-Retirement Benefit Expense, Surplus or Deficit, and Reconciliation) Rosek Inc. provides the following information related to its post-retirement health-care benefits for the year 2023: Defined post-retirement benefit obligation at January 1, 2023 $110,000 Plan assets, January 1, 2023 42,000 Actual return on plan assets, 2023 3,000 Discount rate 10% Service cost, 2023 57,000 Plan funding during 2023 22,000 Payments from plan to retirees during 2023 6,000 Actuarial loss on defined post-retirement benefit obligation, 2023 (end of year) 31,000 Rosek follows IFRS. Instructions a- Calculate the post-retirement benefit expense for 2023. b- Calculate the post-retirement benefit remeasurement gain or lossother comprehensive income for 2023. c- Determine the December 31, 2023 balance of the plan assets, the defined post-retirement benefit obligation, and the plan surplus or deficit. d- Determine the balance of the net post-retirement benefit liability/asset account on the December 31, 2023 SFP. e- Reconcile the plan surplus or deficit with the amount reported on the SFP at December 31, 2023