9 Gorky Park Corporation provides postretirement health care benefits to employees who provide at least 10 years of service and reach age 60 while in service. On January 1, 2021, the following plan related data were available 112 Average remaining service period to retir Average remaining service period in full eligibility On January 1, 2021, 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 AFBO by $40 on Management chooses to amortize the prior service cost on a straight sne basis. The service cost for 2021 is $44 million. The terest rate is Required: 1. Calculate the postielrement benefit expense for 2021 2. Prepare the journal entry to record the expense Complete this question by entering your answers in the tabs below. Required 1 Requred 2 Calculate the postrativement benefit expense for 2021 (Enter your answers in millions rounded to 1 decimal place [ 5,500,000 should be estared as 5.53.3 Son Help Save & Exit Subt Check my work