The actuaries of the Springfield manufacturing company reported the following information for the firm's postretirement benefits (health care) as of 1/1/2021. Numbers are in millions: Plan assets (1/1/2021) Service Cost $$ 100 148 Accumulated Postretirement Benefit Obligation 1,400 Prior service cost none Net Gain-AOC(2021) 120 Average remaining years of service 10 years Retiree benefits paid 150 Contribution to the health care fund 130 Discount rate 8% Expected return on plan assets (same as actual) 10% Required: A. Calculate postretirement benefit expense for 2021. B. Make the necessary journal entries.