Englehart Co. provides the following information about its postretirement benefit plan for the year 2014.

Instructions
Compute the postretirement benefit expense for2014.

Service cost Prior service cost amortization Contribution to the plan Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2014 Accumulated postretirement benefit obligation at January 1, 2014 Accumulated OCI (PSC) at January 1, 2014 Discount rate $ 90,000 3,000 56,000 62,000 40,000 710,000 760,000 100,000 Dr. 9%