how do i solve for the red x.OPRB expense

Computo the OPRB exponse for 2016 it the company uses the average remaining service de to amortize the prior service cost. OPRS expense $143,126.00 X Points: 0/1 Instructions on January 1, 2016, Flash and Dash Company adopted a healthcare plan for its retired employees. To determine eligibility for benefits, the company retroactively gives credit to the date of hire for each omployee. The following information is available about the plan: Service cost Accumulated postretirement benefit obligation (1/1/16) Expected rotum on planasson Amortization of Prior service cost Payments to retired amployees during 2016 Interest rate Average remaining service period of active plan participants (1/1/16) $31,550 114,000 0 11,400 5,530 10% 10 years Required: 1. Computo the OPRE expense for 2016 in the comparny uses the average rerunning services Me to amortize the prior service cost. 2. Prepare all the required journal entries for 2016 at the plan is not funded