(Postretirement Benefit Expense Computation) Englehart Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost $ 90,000 Prior service cost amortization 3,000 Contribution to the plan 56,000 Actual and expected return on plan assets 62,000 Benefi ts paid 40,000 Plan assets at January 1, 2017 710,000 Accumulated postretirement benefi t obligation at January 1, 2017 760,000 Accumulated OCI (PSC) at January 1, 2017 100,000 Dr. Discount rate 9% Using the information in E20-22, prepare a worksheet inserting January 1, 2017, balances, showing December 31,2017, balances, and the journal entry recording postretirement benefit expense.