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, 2024	2	[each]
Attribution period	25	years
Expected postretirement benefit obligation, January 1	$ 63,000
Expected postretirement benefit obligation, December 31	$ 66,150
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.