following information relates to these benefits: $89,000 26,000 21,000 43,000 68,000 Benefit obligation, 1 January 20X6 Current service cost for 20x6 SFP Accrued net OPEB liability, 1 January, 20X6 Accumulated OCI, OPEBS, 1 January 20x6, loss Fund assets, 1 January 20X6 Contributions to the benefit fund for 20x6 - paid 1 April Benefit payments to retired employees for 20x6 evenly over year Actual return on fund assets Yield rate on long-term corporate bonds 11,000 22,000 450 7% Note: The solution to this question is based on an optional spreadsheet. Required: 1. Compute the benefit obligation for post-employment benefits at 31 December 20X6 and plan assets at 31 December 20X6. (Round your intermediate and final answers to nearest whole dollar.) $ 142,230 Projected obligation Plan assets 2. Compute the appropriate expense for post-employment benefits for the year ended 31 December 20X6. (Round your intermediate and final answers to nearest whole dollar.) OPEB expense $ (10,770) 3. Compute the closing balances on related SFP accounts at 31 December 20X6. (Round your intermediate and final answers to nearest whole dollar.) Net OPEB Accumulated OCI OPEBS