Wild horse Co. provides the following information about its postretirement benefit plan for the year 2017. Prepare a worksheet inserting January 1, 2017, balances, and showing December 31, 2017, balances. (Enter all amounts as positive.) Prepare the journal entry recording postretirement benefit expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)