Data pertaining to the postretirement health care benefit plan of Sterling Properties include the following for 2018: Service cost Accumulated postretirement benefit obligation, January 1 Plan assets (fair value). January 1 Prior service cost-AOCI Net gain-AOCI (2018 amortization, $1) Retiree benefits paid (end of year) Contribution to health care benefit fund (end of year) Discount rate, 7% Return on plan assets (actual and expected). 10% ($ in 0005) $146 1,200 80 none 105 93 225 Required: 1. Determine the postretirement benefit expense for 2018. 2. Prepare the appropriate journal entries to record the postretirement benefit expense, funding, and retiree benefits for 2018 LULUI Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the postretirement benefit expense for 2018. (Amounts to be deduc ($ in 000s) 0 $ Postretirement benefit expense Required Journal entry worksheet