The following data are available pertaining to Firewall Corporation's retiree health plan for 2018 Number covered Years employed as of January 1, 2018 Attribution period EPBO, January 1 , December 31 Interest rate Funding of employees 5 (each) 20 years $116,000 $125,280 8% none Required: 1. What is the APBO at the beginning of 2018? 2. What is the interest cost for 2018? 3. What is service cost for 2018? 4. Prepare the journal entry to record the postretirement benefit expense for 2018 Complete this question by entering your answers in the tabs below. Req 4 Req 1 to 3 What is the APBO at the beginning, interest cost and service cost for 2018? 1. APBo 2. Interest cost 3. Service cost Req 1 to 3 Req 4> Journal entry worksheet Record the post retirement benefit expense for 2018. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Req 1 to 3 Req 4