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	$	58,000
EPBO, December 31	$	62,060
Interest rate		7	%
Funding and plan assets		None

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

Multiple Choice

• Postretirement benefit expense	4,300
  APBO		4,300

• Postretirement benefit expense	3,915
  Cash		3,915

• Postretirement benefit expense	2,715
  APBO		2,715

• Postretirement benefit expense	3,915
  APBO		3,915