The accounting staff of Holder Inc. Has prepared the following postretirement benefit workshee. Unfortunately, several entries in the worksheet are not decipherable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan of 2014.

a- Determing the missing amounts in the 2014 postretirement worksheet, including whether the amounts are debits or credits. b- Prepare the journal entry to record 2014 postretirement expenses for Holder Inc.

?c- What discount rate is Holder using in accounting for the interest on its other postretirement benefit plan. Explain