Gorky$-$Park amends the plan to provide certain dental benefits in addition to previously provided medical benefits.

The actuary determines that the cost of making the amendment retroactive increases the APBO by $$20$ million. Management chooses

to amortize the prior service cost on a straight$-$line basis. The service cost for $2024$ is $$43$ million. The interest rate is $8\%.$

Required:

Calculate the postretirement benefit expense for $2024.$

Prepare the journal entry to record the expense.