Cullumber Corp. provides the following information about its post-retirement health-care benefit plan for the year 2023: Assuming Cullumber applies IFRS, complete a post-retirement work sheet for 2023.CULLUMBER CORP. Post-retirement Benefits Plan Work Sheet-2023 General Journal Entries Net interest/finance cost Remeasurement loss-asset Contributions Benefits paid Expense entry Fundingentry Ending balanceMemo Record DBO Plan Assetsbefore credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (To record post-retirement benefit expense.) December 31,2023 (To record remeasurement loss.) December 31,2023 (To record contribution to the pension fund.).