Rosek Inc. provides the following information related to its post$-$retirement health$-$care benefits for the year $2023$:

Defined post$-$retirement benefit obligation at January $1,2023$

$$110,000$

Plan assets, January $1,2023$

$42,000$

Actual return on plan assets, $2023$

$3,000$

Discount rate

$10\%$

Service cost, $2023$

$57,000$

Plan funding during $2023$

$22,000$

Payments from plan to retirees during $2023$

$6,000$

Actuarial loss on defined post$-$retirement benefit obligation, $2023($end of year$)$

$31,000$

Rosek follows IFRS.

Instructions

Calculate the post$-$retirement benefit expense for $2023.$

Calculate the post$-$retirement benefit remeasurement gain or loss$$other comprehensive income for $2023.$

Determine the December $31,2023$ balance of the plan assets, the defined post$-$retirement benefit obligation, and the plan surplus or deficit.

Determine the balance of the net post$-$retirement benefit liability$/$asset account on the December $31,2023$ SFP$.$

Reconcile the plan surplus or deficit with the amount reported on the SFP at December $31,2023.$