each ercloye . The folowng ieformuton is avalaby about the plan Required: 1. Compute the OPRB expense for 2016 if the compary uses the average remaining servid lifo to amortize the prior service cost 2. Prepare all the required joumal entries for 2016 if the plan is not funded CHART OF ACCOUNTS Flash and Dash Company General Ledger 521 Salaries Expense LABUTTES 211 Accounts Payable 231 Salaries Payable. 250 Unearned Revenue 252 Accrued Postretirement Beneft Cost 261 hcome Taxes Payable EQUITY (31) Common stock 331 Retaned Earnings 523 Postretirement Beneft Expense 532 Bsd Debt Expense 540 interest Expense 541 Depreciation Expense 559 Miscelaneous Expenses 910 hcome Tax Expense 916 Other Comprehenswe hicome Pror Service Cost Prepare the entries to record 1. the prior service cost on January 1 2. the postretirement benafit expense for 2016 on December 31 3. the payments to retired employees during 2016 an Decemb Cu31 4. the amortization of prior service cost on December 31 . GENERAL JOURNAL Compute the OPPB expense for 2016 if the company uses the averago remaining service life to amortize the prior service cost OPR8 expense