Data pertaining to the postretirement health care benefit plan of Sterling Properties include the following for 2018: ($ in 000s) Service cost $ 148 Accumulated postretirement benefit obligation, January 1 1,300 Plan assets (fair value), January 1 90 Prior service costAOCI none Net gainAOCI (2018 amortization, $2) 106 Retiree benefits paid (end of year) 94 Contribution to health care benefit fund (end of year) 230 Discount rate, 6% 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.