Oberon Company provides postretirement health care benefits to employees who provide at least 10 years of service and reach the age of 65 while in service. On January 1 of the current year, the following plan related data were available. Net loss-postretirement benefit plan APBO balance Fair value of plan assets Average remaining service period to retirement Average remaining service period to full eligibility $ 10,720, $104,600,000 none 20 years 15 years On January 1 of the current year. Oberon amended the plan to provide dental benefits. The actuary determines that the cost of making the amendment increases the APBO by $10.950,000 Management chooses to amortize this amount on a straight-line basis. The service cost is $66,000,000. The appropriate interest rate is 10% Required: Calculate the postretirement benefit expense for the current year (Round your answers to the nearest thousands of dollars.) 15 in thousands) Return on plan assets Postretirement benefit expense The shareholders' equity of HS Corporation includes $370,000 of $1 par common stock and $670,000 par of 7% cumulative preferred stock. The board of directors of HS declared cash dividends of $77,000 in 2021 after paying $37,000 cash dividends in 2020 and $57,000 in 2019. Required: What is the amount of dividends common shareholders will receive in 2021? Dividends in 2021