2. value 2.00 points Exercise 17-25 Postretirement benefits; determine APBO, service cost, interest cost; prepare journal entry [LO17-10, 17-11] The following data are available pertaining to Household Appliance Company's retiree health care plan for 2016 Number of employees covered Years employed as of January 1, 2016 [each] vears Expected postretirement benefit obligation, Jan. 1 Expected postretirement benefit obligation, Dec. 31 $62.000 $65.100 st rate Funding none Required: the accumulated postretirement benefit obligation at the beginning of 2016? Accumulated postreti re ment benefit obligation 2. What is interest cost to be included in 2016 postretirement benefit expense? Interest cost 3. What is service cost to included in 2016 postretirement benefit expense? Service cost Journal entry worksheet 1 Record the postretirement benefit expense. Note: Enter debits before credits. General Journal Event Debit Credit Record entry Clear entry View general journal