Exercise 19-14 Sheridan Inc. provides the following information related to its post-retirement health-care benefits for the year 2020: $112.000 44,600 Defined post-retirement benefit obligation at January 1, 2020 Plan assets, January 1, 2020 Actual return on plan assets, 2020 Discount rate Service cost, 2020 Plan funding during 2020 Payments from plan to retirees during 2020 Actuarial loss on defined post-retirement benefit obligation, 2020 (end of year) 3,900 11% 56,400 22,900 6,900 30,200 Sheridan Inc. follows IFRS. Calculate the post-retirement benefit expense for 2020. Post-retirement benefit expense 2020 LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Calculate the post-retirement benefit remeasurement gain or loss-other comprehensive income (OCI) for 2020. Post-retirement benefit remeasurement (OCI) ta Determine the December 31, 2020 balance of the plan assets, defined post-retirement benefit obligation, and the plan surplus or deficit. Plan assets, 12/31/20 Defined post-retirement benefit obligation Plan $ LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Determine the balance of the net post-retirement benefit liability/asset account on the December 31, 2020 SFP. Net post-retirement benefit LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Is there a need to reconcile the plan surplus or deficit with the amount reported on the SFP at December 31, 2020