(Postretirement Benefit Expense Computation) Garner Inc. provides the following information related to its postretirement benefits for the year 2010.
Accumulated postretirement benefit obligation at January 1, 2010 $710,000
Actual and expected return on plan assets 34,000
Prior service cost amortization 21,000
Discount rate 10%
Service cost 83,000
Compute postretirement benefit expense for 2010.
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December 23, 2010

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