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 20x6 Current service cost for 20X6 SFP Accrued net OPEB liability, 1 January, 20X6 Accumulated OCI, OPERS, 1 January 2ex6, 1055 Fund assets, 1 January 20x6 Contributions to the benefit fund for 20x6 - paid 1 April Benefit payments to retired employees for 2x6 evenly over year Actual return on fund assets Yield rate on long term corporate bonds $80,000 21,5ee 16,5ee 34.ee 63,500 10,100 17. See See 6X 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) 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) Opt expanie 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