The following data are available pertaining to Household Appliance Company's retiree health care plan for 2024: Number of employees covered 3 Years employed as of January 1, 2024 2 [each] Attribution period 25 years Expected postretirement benefit obligation, January 1 $ 61,000 Expected postretirement benefit obligation, December 31 $ 64,050 Interest rate 5 % Funding none Required: What is the accumulated postretirement benefit obligation at the beginning of 2024? What is interest cost to be included in 2024 postretirement benefit expense? What is service cost to be included in 2024 postretirement benefit expense? Prepare the journal entry to record the postretirement benefit expense for 2024