Gork-Park Corporation provides postretirement health care benefits to employees who provide ar least 12 years of service and reach age 62 while in service. On January 1,2024 , the following plan-related data were avallable: Onsanuary 1,2024, Gorky-Park amends the plan to provide certain dental benefits in addition to previously provided medical benents: The actuery determinet ther the cost of making the amendment retroactwe increases the APBO by $20mm ilion, Management chooses to anorize the pror service cost on a troightifine basis. The service cost for 2024 is $34 milifon. The interest rate is 84 ? Hecoulired: 1 calcalase the portretrement benefit expense for 2024 2. Prepse the fourna entry to record the expense. Complete this question by entering your answers in the tabs below