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Gorky-Park Corporation provides postretirement health care benefits to employees who provide at least 13 years of service and reach age 63 while in service. On January 1, 2024, the following plan-related data were avallable: On January 1, 2024, Gorky-Park amends the plan to provide certain dental benefits in addition to previously provided medical benefits. The actuary determines that the cost of making the amendment retroactive increases the APBO by $40 million. Management chooses to amortize the prior service cost on a straight-line basis. The service cost for 2024 is $49 million. The interest rate is 7%. Required: 1. Calculate the postretirement benefit expense for 2024 . 2. Prepare the journal entry to record the expense. Required: 1. Calculate the postretirement benefit expense for 2024 . 2. Prepare the journal entry to record the expense. Complete this question by entering your answers in the tabs below. Calculate the postretirement benefit expense for 2024. Note: Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). Prepare the journal entry to record the expense. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account fleld. Enter your answers in millions rounded to 1 decimal place (i.e, 5,500,000 should be entered as 5.5)