E 20-22. Englehart Co. provides the following information about its post-retirment benefit plan for the year 2012. 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 jan 1, 2012 = 710,000; accumulated postretirement benefit obligation at jan 1 2012 = 760,000; accumulated OCI (PSC) at jan 1 2012 = 100,000 Dr.; discount rate = 9%. Instrucions: compute the postretirment benefit expense for 2012