Carla Foods Inc. sponsors a postretirement medical and dental benefits plan for its employees. The following balances relate to this plan on January 1, 2020. Plan assets $198,100 Expected postretirement benefit obligation 836,000 Accumulated postretirement benefit obligation 198,100 No prior service costs or OCI balances exist. As a result of the plans operation during 2020, the following additional data are provided by the actuary. Service cost is $70,100 Discount rate is 10% Contributions to plan are $61,200 Expected return on plan assets is $10,100 Actual return on plan assets is $14,800 Benefits paid to employees are $43,300 Average remaining service to full eligibility: 20 years