For 2020, Marigold Inc. computed its annual postretirement expense as $236,300. Marigolds contribution to the plan during 2020 was $177,300. Prepare Marigolds 2020 entry to record postretirement expense, assuming Marigold 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.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount