Ivanhoe Corp. provides the following information about its post-retirement health-care benefit plan for the year 2020: Current service cost $204,500 Contribution to the plan 47,750 Actual return on plan assets 141,950 Benefits paid 91,000 Plan assets at January 1, 2020 1,597,600 Defined post-retirement benefit obligation at January 1, 2020 1.823.100 Discount rate 11% (a) Assuming Opsco follows IFRS. calculate the post-retirement benefit expense for 2020. Post-retirement benefit expense $ re all required journal entries related to the post-retirement benefit plan that were made by the company in 2020. (Credit int titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation December 31, 2020 (To record post-retirement benefit expense.) December 31, 2020 (To record remeasurement loss.) December 31, 2020 (To record contribution to the pension fund.)