For 2025 , Carla Vista Inc. computed its annual postretirement expense as $240,100. Carla Vista's contribution to the plan during 2025 was $178,500. Prepare Carla Vista's 2025 entry to record postretirement expense, assuming Carla Vista 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 0 for the amounts. List all debit entries before credit entries.)