Instruetions a. Calculate the post-retirement benefit expense for 2023 . b. Calculate the post-retirement benefit remeasurement gain or loss-other comprehensive income for 2023 . c. Determine the December 31, 2023 balance of the plan assets, the defined post-retirement benefit obligation, and the plan surplus or deficit. d. Determine the balance of the net post-retirement benefit liability/asset account on the December 31, 2023 SFP. e. Reconcile the plan surplus or deficit with the amount reported on the SFP at December 31, 2023