For 2020, Culver Inc. computed its annual postretirement expense as $235,300. Culver's contribution to the plan during 2020 was $177,500. Prepare Culver's 2020 entry to record postretirement expense, assuming Culver has no OCl amounts. (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.)