partial information related to carla vista ltd.'s non-pension , post-retirement health-care benefit plan at december 31, 2023: defined post-retirement benefit obligation, accounting basis $189,000 plan assets (at fair value) $147,000 past service cost arising on august 31, 2023 $18,200 prepare a schedule reconciling to the extent possible, the plan surplus or deficit with the asset/liability reported on the sfp at december 31, 2023, assuming that carla vista applies IFRS