Splish Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost Contribution to the plan Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Accumulated postretirement benefit obligation at January 1, 2017 Discount rate $46,500 9,300 9,900 18,700 115,800 297,700 10 % Compute the postretirement benefit expense for 2017. Postretirement benefit expense