Englehart Co. provides the following information about its postretirement benefit plan for the year 2011. Service cost $94,300 Prior service cost amortization 6,690 Contribution to the plan 66,690 Actual and expected return on plan assets 64,020 Benefits paid 44,890 Plan assets at January 1, 2011 712,140 Accumulated postretirement benefit obligation at January 1, 2011 765,500 Accumulated OCI (PSC) at January 1, 2011 103,200 Dr. Discount rate 9% Compute the postretirement benefit expense for 2011.