Data pertaining to the postretirement health care benefit plan of Sterling Properties include the following for 2021: Service cost Accumulated postretirement benefit obligation, January 1 Plan assets (fair value), January 1 Prior service cost-AOCI Net gain-AOCI (2021 amortization, $3) Retiree benefits paid (end of year) Contribution to health care benefit fund (end of year) Discount rate, 6% Return on plan assets (actual and expected), 10% ($ in thousands) $ 156 1,000 70 none 110 98 250 Required: 1. Determine the postretirement benefit expense for 2021. 2. Prepare the appropriate journal entries to record the (a) postretirement benefit expense, (b) funding, and (c) retiree benefits for 2021. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the postretirement benefit expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands.) ($ in thousands) Service cost Expected return on the plan assets Gain on PBO Postretirement benefit expense $ 0 Journal entry worksheet Record the funding. Note: Enter debits before credits. General Journal Debit Credit Transaction B Record entry Clear entry View general journal Record the payment of retiree benefits. Note: Enter debits before credits. General Journal Debit Credit Transaction Record entry Clear entry View general journal