The following data are for Guava Company's retiree health care plan for the current calendar year.

Number of employees covered	5
Years employed as of January 1	4 (each)
Attribution period	20 years
EPBO, January 1	$59,000
EPBO, December 31	$62,540
Interest rate	6%
Funding and plan assets	None

What is the correct entry to record postretirement benefit expense for the current year? (Do not round your intermediate calculations and round your answer to the nearest whole dollar.)

Postretirement benefit expense	2,635
APBO		2,635

Postretirement benefit expense	4,000
APBO		4,000

Postretirement benefit expense	3,835
APBO		3,835

Postretirement benefit expense	3,835
Cash		3,835