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On January 1, 2016, Flash and Dash Company adopted a healthcare plan for its retired employees. To determine cilg ibilit for benents, the company relroactvely gives credit to the date of hire for each employee. The following information is available about ine plan Required: 1. Compute the OPRB expense for 2016 if the company uses the average remaining service life to amortize the prior service cost 2. Prepare all the required journal entries for 2016 if the plan is not funded CHNRT OF nCCOUNTS Fash and Dash Company General Lodoer 521 Salaries Expense LABIIIES 211 Accounts Payable 231 Salaries Payable 250 Unearned Revenue 252 Accrued Postretirement Benefit Cost 261 income Taxes Payable 523 Postretirement Benefit Expense 532 Bad Debt Expense 540 Interest Expense 541 Depreciation Expense 559 Miscellaneous Expenses 910 Income TaxExpense EQUITY 311 Common Stock 331 Retained Eamings 916 Other Comprehensive income: Prior Service Cost Prepare the entries to record: 1. the prior service cost on January 1. 2. the postretirement benefit expense for 2016 on December 31 . 3. the payments to retired employees during 2016 on December 31. 4. the amortization of prior service cost on December 31 . Compute the OPRB expense for 2016 ir the company uses the average remaining service ilie to amortize the prior service cost OPRE expense On January 1, 2016, Flash and Dash Cormpany adopted a healthcase plan for its retred employees. To determine eligicelsy for benefits, the compary retroachvely gives credi to the date of hive for each employee. The following information is avalable about the pian Required: 1 Compute the OPRB expense for 2016 t the company uses the average remaining service life io amortze the prior service cost. Prepare all the required joumal entries for 2016 if the plan is norfunded. Prepare the entries to record: 1. the prior service cost on January 1 . 2. the postretirement benefit expense for 2016 on December 31. 3. the payments to retired employees during 2016 on December 31 . 4. the amortization of prior service cost on December 31. Compute the OPRB expense for 2016 if the company uses the average remaining service life fo amorize the prior service cost OPRE expense x