Data pertaining to the postretirement health care benefit plan of Sterling Properties include the following for $2024$:

$($$ in thousands$)$

Service cost $ $138$

Accumulated postretirement benefit obligation, January $1800$

Plan assets $($fair value$),$ January $140$

Prior service cost$$AOCI none

Net gain$$AOCI $(2024$ amortization, $$1)101$

Retiree benefits paid $($end of year$)89$

Contribution to health care benefit fund $($end of year$)205$

Discount rate, $7\%$

Return on plan assets $($actual and expected$),10\%$

Required:

$1.$Determine the postretirement benefit expense for $2024.$

$2.$Prepare the appropriate journal entries to record the $($a$)$ postretirement benefit expense, $($b$)$ funding, and $($c$)$ retiree benefits for $2024.$