Classified Electronics has an unfunded retiree health care plan. Each of the company's three employees has been with the firm since its inception at the beginning of 2023. As of the end of 2024, the actuary estimates the total net cost of providing health care benefits to employees during their retirement years to have a present value of $85,000. Each of the employees will become fully eligible for benefits after 23 more years of service but aren't expected to retire for 35 more years. The interest rate is 7%. Required: 1. What is the expected postretirement benefit obligation at the end of 2024 ? 2. What is the accumulated postretirement benefit obligation at the end of 2024 ? 3. What is the expected postretirement benefit obligation at the end of 2025 ? 4. What is the accumulated postretirement benefit obligation at the end of 2025 ? Pension data for Sterling Properties include the following: Required: Determine pension expense for 2024. Note: Enter your answers in thousands (i.e., 10,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign