Part 1

Part 2

Cullumber Corp. provides the following information about its post-retirement health-care benefit plan for the year 2023: Assuming Cullumber applies IFRS, complete a post-retirement work sheet for 2023. CULLUMBER CORP. Post-retirement Benefits Plan Work Sheet-2023 General Journal Entries Net interest/finance cost Remeasurement loss-asset Contributions Benefits paid Expense entry Fundingentry Ending balance Memo Record DBO Plan Assets before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (To record post-retirement benefit expense.) December 31,2023 (To record remeasurement loss.) December 31,2023 (To record contribution to the pension fund.) Cullumber Corp. provides the following information about its post-retirement health-care benefit plan for the year 2023: Assuming Cullumber applies IFRS, complete a post-retirement work sheet for 2023. CULLUMBER CORP. Post-retirement Benefits Plan Work Sheet-2023 General Journal Entries Net interest/finance cost Remeasurement loss-asset Contributions Benefits paid Expense entry Fundingentry Ending balance Memo Record DBO Plan Assets before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (To record post-retirement benefit expense.) December 31,2023 (To record remeasurement loss.) December 31,2023 (To record contribution to the pension fund.)