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Exercise 20-21 Teal Inc. provides the following information related to its postretirement benefits for the year 2017 Accumulated postretirement benefit obligation at January 1, 2017 Actual and expected return on plan assets Prior service cost amortization Discount rate Service cost $656,800 36,300 19,200 11% 84,300 Compute postretirement benefit expense for 2017 Postretirement benefit expense s