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, 51) 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% (5 in thousands) $ 134 60e 110 none 99 87 195 es 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)