The following data are available pertaining to Firewall Corporation's retiree health plan for 2021: Number of employees covered Years employed as of January 1, 2021 Attribution period EPBO, January 1 EPBO, December 31 Interest rate Punding 5 (each) 20 years $108,000 $118,800 108 none 2:15 Required: 1. What is the APBO at the beginning of 2021? 2. What is the interest cost for 2021? 3. What is service cost for 2021? 4. Prepare the Journal entry to record the postretirement benefit expense for 2021. Complete this question by entering your answers in the tabs below. Reg 1 to 3 Reg 4 What is the APBO at the beginning, interest cost and service cost for 2021? 1APBO 2. Interest cost Con Required: 1. What is the APBO at the beginning of 2021? 2. What is the interest cost for 2021? 3. What is service cost for 2021? 4. Prepare the journal entry to record the postretirement benefit expense for 2021. Complete this question by entering your answers in the tabs below. Reg 1 to 3 Reg 4 What is the APBO at the beginning, Interest cost and service cost for 2021? 1. APBO 2. Interest cost 3. Service cost Recto Reg 4 > Required: 1. What is the APBO at the beginning of 2021? 2. What is the interest cost for 2021? 3. What is service cost for 2021? 4. Prepare the journal entry to record the postretirement benefit expense for 2021. Complete this question by entering your answers in the tabs below. Reg 1 to 3 Reg 4 Prepare the journal entry to record the postretirement benefit expense for 2021. (If no entry is required for a particular ev Journal entry required in the first account field.) View transaction list Journal entry worksheet Record the post retirement benefit expense for 2021. Note Enter debits before credito DRA