Problem 19-13 Cullumber Inc. sponsors a post-retirement medical and dental benefit plan for its employees. The company adopted the provisions of IAS 19 beginning January 1, 2017. The following balances relate to this plan on January 1 2017 Plan assets $2,536,970 Defined post-retirement benefit obligation 3,117,050 Past service costs As a result of the plan's operation during 2017, the following additional data were provided by the actuary. 1. The service cost for 2017 was $252,630 2. The discount rate was 10%. 3. Funding payments in 2017 were $243,540. 4. The actual return on plan assets was $62,510. 5. The benefits paid on behalf of retirees from the plan were $16 Calculate the post-retirement benefit expense for 2017. Post-retirement benefit expense