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 lossother 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.