The information below pertains to the retiree health care plan of Thompson Technologies: $ in 000s) 2018 Beginning Balances 440 2018 Ending Balances Accumulated postretirement benefit obligation Plan assets 465 Funded status Prior service cost-AOCI Net gain-AOCI 75 (390) 116 (52) (440) 135 (53) Thompson began funding the plan in 2018 with a contribution of $130,000 to the benefit fund at the end of the year. Retirees were paid $55,000. The actuary's discount rate is 5%. There were no changes in actuarial estimates and assumptions Required: 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