21 Oberon Company provides postretirement health care benefits to employees who provide at least 10 years of service and reach the age of 65 while in service. On January 1 of the current year, the following plan-related data were available. Net loss-postretirement benefit plan APBO balance Fair value of plan assets Average remaining service period to retirement Average remaining service period to full eligibility $ 10, 440,000 $ 103,200,000 none 20 years 15 years points (8 01:43:48 On January 1 of the current year, Oberon amended the plan to provide dental benefits. The actuary determines that the cost of making the amendment increases the APBO by $8,850,000. Management chooses to amortize this amount on a straight-line basis. The service cost is $52,000,000. The appropriate interest rate is 10%. eBook Required: Calculate the postretirement benefit expense for the current year. (Round your answers to the nearest thousands of dollars.) ($ in thousands) $ 52,000 104,085 Service cost Interest cost Return on plan assets Amortization of prior service cost Amortization of net loss Postretirement benefit expense 590 522 157,197 $