The accounting staff of Dade Inc. has prepared the following postretirement benefit worksheet. Unfortunately, several entries in the worksheet are not decipherable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for 2014.

Instructions
(a) Determine the missing amounts in the 2014 postretirement worksheet, indicating whether the amounts are debits or credits.
(b) Prepare the journal entry to record 2014 postretirement expense for Dade Inc.
(c) What discount rate is Dade using in accounting for the interest on its other postretirement benefit plan?Explain.

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Postretirement Benefit Worksheet-Dade Inc. 6 Memo Record General Journal Entries AnnualCash Expense Cash Other Comprehensive Postretirement Income PSC AssetLiability APBO Items Plan Assets Balance, Jan. 1, 2014 Service cost Interest cost Actua/Expected return Contributions Benefits Amortization of PSC Journal entry for 2014 600,000 800,000 110,000 64,000 200,000 10,000 42,000 22,000 22,000 11,000 Accumulated OCI, Dec. 31, 2013 Balance, Dec. 31, 2014 88,000 Dr 77,000 Dr 722,000 Cr 952,000 Cr. 230,000 Dr