Guidry, Inc.'s records contained the following data as of December 31, 2019, on its OPEB plan:

Service cost	$ 250,000
Benefits paid	90,000
Contributions to the plan	50,000
Actual & expected return on plan assets	68,000
Unrecognized prior service cost amortization	36,000
Accumulated postretirement benefit obligation (1/1/2019)	1,200,000
Discount rate	8%
Required: a. Compute the OPEB expense for 2019. b. Prepare the journal entry to record the 2019 OPEB expense.