The accounting staff of Holder 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 Holder Inc.
(c) What discount rate is Holder using in accounting for the interest on its other postretirement benefit plan?Explain.

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General Journal Entries Memo Record Other Annual Expense Cash ncme PSC Asset/Liabilty APBO Plan Assets Comprehensve Postretirement ems Balance, Jan. 1, 2014 Service cost Interest cost Actual/Expected return Contributions Benefits Amortization of PSC Journal entry for 2014 290,000 410,000120,000 56,000 36,900 2,000 66,000 5,000 5,000 3,000 Accumulated OCI, Dec. 31, 2013 Balance, Dec. 31, 2014 30,000 Dr 27,000 Dr 314,900 Cr. 497,900 Cr. 183,000 Dr