QUESTION & The following facts relate to Janine Co. postretirement benefits plan for 2019. Service cost $64,500 Discount rate 9% APBO. January 1, 2019 $730,000 EPBO, January 1, 2019 $800,000 Benefits payments to $46,000 employees The plan is not funded and prior service costs wer $130,200 ensed previously. The amount of the postretirement expense for 2019 is $119,250 $140,000 $122,000