Hruska Corp. provides post-employment benefits to its retirees for dental and supplementary health care. The following information relates to these benefits: 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 206 and plan assets at 31 December 206. (Round your intermediate and final answers to nearest whole dollar.) Answer is complete but not entirely correct. 2. Compute the appropriate expense for post-employment benefits for the year ended 31 December 206. (Round your intermediat and final answers to nearest whole dollar.) 3. Compute the closing balances on related SFP accounts at 31 December 206. (Round your intermediate and final answers to nearest whole dollar.)