The following data are available pertaining to Household Appliance Company's retiree health care plan for $2024$:

Number of employees covered $2$

Years employed as of January $1,20242[$each$]$

Attribution period $25$ years

Expected postretirement benefit obligation, January $1$ $ $65,000$

Expected postretirement benefit obligation, December $31$ $ $68,900$

Interest rate $6\%$

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 $2024.$