Exercise 20-21 Whispering Inc. provides the following information related to its postretirement benefits for the year 2017 Accumulated postretirement benefit obligation at January 1, 2017 5694,700 Actual and expected return on plan assets Prior service cost amortization Discount rate Service cost 33,100 20,800 9% 84,000 Compute postretirement benefit expense for 2017. Postretirement benefit expense