Exercise 17-24 Postretirement benefits; determine APBO, EPBO 017-10] Classified Electronics has an unfunded retiree health care plan. Each of the company's three employees has been with the firm since its inception at the beginning of 2017. As of the end of 2018, the actuary estimates the total net cost of providing health care benefits to employees during their retirement years to have a present value of $67,600. Each of the employees will become fully eligible for benefits after 24 more years of service but aren't expected to retire for 35 more years. The interest rate is 7%. Required: 1. What is the expected postretirement benefit obligation at the end of 2018? 2. What is the accumulated postretirement benefit obligation at the end of 2018? 3. What is the expected postretirement benefit obligation at the end of 2019? 4. What is the accumulated postretirement benefit obligation at the end of 2019? 1. Expected postretirement benefit obligation 2018 2. Accumulated postretirement benefit obligation 2018 3. Expected postretirement benefit obligation 2019 4. Accumulated postretirement benefit obligation 2019