Exercise 19-14 Blossom Inc. provides the following information r to its post-retirement health care benefits for the year 2017 elated Defined post-retirement benefit obligation at January 1, 2017 $111,000 Plan assets, January 1, 2017 42,200 Actual return on plan assets, 2017 3,100 11% Discount rate Service cost, 2017 56,000 22,100 Plan funding during 2017 6,100 Payments from plan to retirees during 2017 Actuarial loss on defined post-retirement benefit obligation, 2017 (end of year) 26,000 Blossom Inc. follows IFRS