Hruska Corp. provides post-employment benefits to its retirees for dental and supplementary health care. The following information relates to these benefits Benefit obligation, 1 January 20x8 Current service cost for 20X6 SFP Accrued net OPEB liability, 1 January, 20X6 Accumulated OCL, OPEBs, 1 January 20X6, loss Fund assets, 1 January 20X6 Contributions to the benefit fund for 2006- paid 1 Apri 10,900 Benefit payments to retired employees for 20x8 evenly 21,500 $88,000 25,500 20,500 42,000 67,500 over year Actual return on fund assets Yield rate on long-term corporate bonds 400 6% Note: The solution to this question is based on an optional spreadsheet Required: Round your intermediate and final answers to neares pute the benett obl whole dollar.) ation for post-employment benefits at 31 December 20x6 end plan esses at 31 December 20x6 Projected obligation Plan assets eppropriate expense for post-employment benefits for the year ended 31 December 20X6. (Round your intermediate and final answers to nearest whole dollar.) 3. Compute the closing balences on related SFP accounts at 31 December 20x6, (Round your intermediate and final answers to nearest whole dollar.) Net OPEB Accumulated OCI OPEBs