Data pertaining to the postretirement health care benefit plan of Sterling Properties include the following for 2018: ($ in 000s) Service cost $ 122 Accumulated postretirement benefit obligation, January 1 600 Plan assets (fair value), January 1 50 Prior service costAOCI none Net gainAOCI (2018 amortization, $1) 93 Retiree benefits paid (end of year) 81 Contribution to health care benefit fund (end of year) 165 Discount rate, 7% Return on plan assets (actual and expected), 10% 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. Determine the postretirement benefit expense for 2018. Prepare the appropriate journal entries to record the postretirement benefit expense, funding, and retiree benefits for 2018. Record the postretirement benefit expense. Record the funding. Record the payment of benefits.