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 Funding 5 (each) 20 years $102,000 $110,160 none 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. Req 1 to 3 Req 4 What is the APBO at the beginning, interest cost and service cost for 20217 1. APBO 2. Interest cost 3. Service cost Reg 4 >