E19.14 Rosek 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 $110,000

Plan assets, January 1, 2020 42,000 Actual return on plan assets, 2020 3,000

Discount rate 10%

Service cost, 2020 $57,000

Plan funding during 2020 22,000

Payments from plan to retirees during 2020 6,000

Actuarial loss on defined post-retirement benefit obligation, 2020 (end of year) 31,000

Rosek Inc. follows IFRS. Instructions a. Calculate the post-retirement benefit expense for 2020. b. Calculate the post-retirement benefit remeasurement gain or lossother comprehensive income (OCI) for 2020. c. Determine the December 31, 2020 balance of the plan assets, the defined post-retirement benefit obligation, and the plan surplus or deficit.