Stockton Labeling Company has a retiree health care plan. Employees become fully eligible for benefits after working for the company eight years. Stockton hired Misty Newburn on January 1, 2016. As of the end of 2016, the actuary estimates the total net cost of providing health care benefits to Newburn during her retirement years to have a present value of $30,000. The actuarys discount rate is 10%.

Required:

Prepare a schedule that shows the EPBO, the APBO, the service cost, the interest cost, and the postretirement benefit expense for each of the years 2016-2023. (Due to rounding 2020 EPBO may not equal total total expense. Enter your answers in whole dollars.)

	EPBO	FRACTION EARNED	APBO	SERVICE COST	INTEREST COST 10%	EXPENSE
2016
2017
2018
2019
2020
2021

2022

2013