he following information is related to the Stone Co. postretirement benefits plan for 2018:

Service cost		$165,000
Discount rate		10%
EPBO, January 1, 2018		822,000
APBO, January 1, 2018		662,000
Actual return on plan assets in 2018		22,600
Expected return on plan assets in 2018		28,800
Contributions (funding)		223,000

Part 1 Compute the amount of postretirement expense for 2018. $ Amount of postretirement expense Part 2 Prepare the journal entry to record postretirement expense and Stone's contributions for 2018. (Credit account titles are automatically indente Debit Account Titles and Explanation Credit