Pronghorn Inc. provides the following information related to its postretirement benefits for the year 2020.

Accumulated postretirement benefit obligation at January 1, 2020		$642,600
Actual and expected return on plan assets		36,100
Prior service cost amortization		20,100
Discount rate		9	%
Service cost		86,900

Compute postretirement benefit expense for 2020.

Postretirement benefit expense=