Oriole Corp. provides the following information about its post-retirement health-care benefit plan for the year 2023: Current service cost $202,700 Contribution to the plan 47,400 Actual return on plan assets 142,300 Benefits paid 92,000 Plan assets at January 1, 2023 1,600,000 Defined post-retirement benefit obligation at January 1, 2023 1,820,000 Discount rate 9% (a) Assuming Oriole follows IFRS, calculate the post-retirement benefit expense for 2023. Post-retirement benefit expense $ Prepare all required journal entries related to the post-retirement benefit plan that were made by the company in 2023. Date Account Titles and Explanation December 31, 2023 December 31, 2023 (To record post-retirement benefit expense) December 31, 2023 (To record remeasurement loss) (To record contribution to the benefit plan) Debit Credit