Service cost$ $154$Accumulated postretirement benefit obligation, January $1900$Plan assets $($fair value$),$ January $160$Prior service costAOCInoneNet gainAOCI $(2024$ amortization, $$2)109$Retiree benefits paid $($end of year$)97$Contribution to health care benefit fund $($end of year$)245$Discount rate, $8\%$ Return on plan assets $($actual and expected$),10\%$ Required:Determine the postretirement benefit expense for $2024.$Prepare the appropriate journal entries to record the $($a$)$ postretirement benefit expense, $($b$)$ funding, and $($c$)$ retiree benefits for $2024.$