Southeast Technology provides postretirement health care benefits to employees. On January 1, 2021, the following plan-related data were available: Prior service cost-originated in 2016 Accumulated portretirement benefit obligation Fair value of plan assets Average remaining service period to retirement Average remaining service period to foll eligibility (sin thousanda) $ 51 580 none 20 years (same in previous 10 years) 15 years (name in previous 10 years) On January 1, 2021, Southeast amends the plan in response to spiraling health care costs. The amendment establishes an annual maximum of $3,500 for medical benefits that the plan will provide. The actuary determines that the effect of this amendment is to decrease the APBO by $90,000. Management amortizes prior service cost on a straight-line basis. The interest rate is 8%. The service cost for 2021 is $119,000 Required: 1. Complete the below table to calculate the prior service cost amortization for 2021 2. Complete the below table to calculate the postretirement benefit expense for 2021 (For all requirements, round your answers to 1 decimal place.) Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. 1. Complete the below table to calculate the prior service cost amortization for 2021. 2. Complete the below table to calculate the postretirement benefit expense for 2021. (For all requirements, round your answers to 1 decimal place.) Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the below table to calculate the prior service cost amortization for 2021. Prior service cost Reduction for amendment Revised prior service cost Service period (years) Amortization ($ In thousands) 51.0 (91.0) (40.0) 15.0 2.7 Required 1 Required 2 > Prow 1. Complete the below table to calculate the prior service cost amortization for 2021. 2. Complete the below table to calculate the postretirement benefit expense for 2021. (For all requirements, round your answers to 1 decimal place.) Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the below table to calculate the postretirement benefit expense for 2021. ($ In thousands) $ 119.0 (39.2) $ 0.0 Service cost Interest cost Retum on plan assets Amortization of prior service cost Postretirement benefit expense $ $ 2.0 77.8 $ Lorin Management Services has an unfunded postretirement benefit plan. On December 31, 2021, the following data were available concerning changes in the plan's accumulated postretirement benefit obligation with respect to one of Lorin's employees: APRO at the beginning of 2021 Interest conti ($39,252 71) Service costs ($54,000 X 1/18) Portion of EPBO attributed to 2021 APBO at the end of 2021 539,252 2,748 3,000 $45,000 Required: 1. Over how many years is the expected postretirement benefit obligation being expensed (attribution period)? 2. What is the expected postretirement benefit obligation at the end of 2021? 3. When was the employee hired by Lorin? 4. What is the expected postretirement benefit obligation at the beginning of 2021? (Round final answer to the nearest whole dollars.) years 1. Number of years 2. Expected postretirement benefit obligation (ending) 3. The employee was hired by Lorin 4. Expected postretirement benefit obligation (beginning) years before 2021