For $2025,$ Ivanhoe Inc. computed its annual postretirement expense as $$228,400.$ Ivanhoe$$s contribution to the plan during $2025$ was $$166,100.$

Prepare Ivanhoe$$s $2025$ entry to record postretirement expense, assuming Ivanhoe has no OCI amounts. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$