The following is partial information related to Siri Ltd.'s non-pension, post-retirement health-care benefit plan at December 31, 2020: 

Defined post-retirement benefit obligation, accounting basis...............$185,000 

Plan assets (at fair value)...............................................................................130,000 

Past service cost arising on August 31, 2020................................................17,000 

Instructions 

a. Prepare a schedule reconciling, to the extent possible, the plan surplus or deficit with the asset/liability reported on the SFP at December 31, 2020, assuming that Siri Ltd. applies IFRS. 

b. Justify your treatment of the past service costs in part (a).