Exercise 20-21 Larkspur Inc. provides the following Information related to its postretirement benefits for the year 2017. Accumulated postretirement benefit obligation at January 1, 2017 Actual and expected return on plan assets Prior service cost amortization Discount rate Service cost $725,900 31,000 20,300 9% 87,400 Compute postretirement benefit expense for 2017. Postretirement benefit expense