The information below pertains to the retiree health care plan of Thompson Technologies:

	($ in 000s)
	2018 Beginning Balances						2018 Ending Balances
Accumulated postretirement benefit obligation		$	400					$	425
Plan assets			0						75
Funded status			(400	)					(350	)
Prior service costAOCI			130						114
Net gainAOCI			(52	)					(51	)

Thompson began funding the plan in 2018 with a contribution of $129,000 to the benefit fund at the end of the year. Retirees were paid $54,000. The actuarys discount rate is 5%. There were no changes in actuarial estimates and assumptions. Required: 1. Determine the service cost for 2018. 2. Determine the postretirement benefit expense for 2018. 3. Determine the net benefit liability for 2018.

Check my work 5 The information below pertains to the retiree health care plan of Thompson Technologies in 000s 2018 Beginning Balances 400 2018 Ending Balances 425 5 points Accumulated postretirement benefit obligation Plan assets 75 (400) 130 (350) 114 Funded status Prior service cost-AOCI Net gain-AOCI eBook (52) (51) Thompson began funding the plan in 2018 with a contribution of $129,000 to the benefit fund at the end of the year. Retirees were paid $54,000. The actuary's discount rate is 5%. There were no changes in actuarial estimates and assumptions. Print Required 1. Determine the service cost for 2018 2. Determine the postretirement benefit expense for 2018 3. Determine the net benefit liability for 2018 1. Service cost 2. Postretirement benefit expense 3. Net benefit liability thousand thousand thousand