For 2020, Cheyenne Inc. computed its annual postretirement expense as $237,200. Cheyenne's contribution to the plan during 2020 was $179,500. Prepare Cheyenne's 2020 entry to record postretirement expense, assuming Cheyenne has no OCl 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 for the amounts.) Account Titles and Explanation Debit Credit