Brief Exercise 20-11 Manno Corporation has the following information available concerning its postretirement benefit plan for 2014. Service cost $40,000 Interest cost 47,400 Actual and expected return on plan assets 26,900 Compute Mannos 2014 postretirement expense. Postretirement expense 2014 $ Brief Exercise 20-12 For 2014, Sampsell Inc. computed its annual postretirement expense as $240,900. Sampsells contribution to the plan during 2014 was $180,000. Prepare Sampsells 2014 entry to record postretirement expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit