Opsco Corp. provides the following information about its post-retirement health-care benefit plan for the year 2020:

Current service cost		$ 202,500
Contribution to the plan		47,250
Actual return on plan assets		141,750
Benefits paid		90,000
Plan assets at January 1, 2020		1,597,500
Defined post-retirement benefit obligation at January 1, 2020		1,822,500
Discount rate		9%

Instructions:

Complete a post-retirement work sheet for 2020, and prepare all required journal entries related to the plan made by Opsco in 2020. The company follows IFRS