David Co. provides the following information about its postretirement benefit plan for the year 2020.

Service cost		$90,000
Prior service cost amortization		3,000
Contribution to the plan		56,000
Actual and expected return on plan assets		62,000
Benefits paid		40,000
Plan assets at January 1, 2020		710,000
Accumulated postretirement benefit obligation at January 1, 2020		760,000
Accumulated OCI (PSC) at January 1, 2020		100,000 (DR balance)
Discount rate		9%

Prepare the journal entry to record postretirement benefit expense for 2020.