Buffalo Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost $42,100 Contribution to the plan 9,100 Actual and expected return on plan assets 11,900 Benefits paid 19,900 Plan assets at January 1, 2017 113,400 Accumulated postretirement benefit obligation at January 1, 2017 341,000 Discount rate 10 %

a) Prepare a worksheet inserting January 1, 2017, balances, and showing December 31, 2017, balances.

B)Prepare the journal entry recording postretirement benefit expense.