Rosek Inc. provides the following information related to its post-retirement health care benefits for the year 2017:

Rosek Inc. follows IFRS.
Instructions
(a) Calculate the post-retirement benefit expense for 2017.
(b) Calculate the post-retirement benefit remeasurement gain or loss-other comprehensive income (OCI) for 2017.
(c) Determine the December 31, 2017 balance of the plan assets, the defined post-retirement benefit obligation, and the plan surplus or deficit.
(d) Determine the balance of the net post-retirement benefit liability/asset account on the December 31, 2017 statement of financial position.
(e) Reconcile the plan surplus or deficit with the amount reported on the statement of financial position at December 31, 2017.

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Defined post-retirement benefit obligation at January 1, 2017 Plan assets, January 1, 2017 Actual return on plan assets, 2017 Discount rate Service cost, 2017 Plan funding during 2017 Payments from plan to retirees during 2017 Actuarial loss on defined post-retirement benefit obligation, 2017 (end of year) $110,000 42,000 3,000 10% 57,000 22,000 6,000 31,000