On January $1,2019,$ Flash and Dash Company adopted a healthcare plan for its retired employees. To determine eligibility for benefits, the company retroactively gives credit to the date of hire for each employee. The following information is available about the plan:

Service cost $$29,200$

Accumulated postretirement benefit obligation $(1/1/19)109,200$

Expected return on plan assets $0$

Amortization of Prior service cost $8,400$

Payments to retired employees during $20194,010$

Interest rate $8\%$

Average remaining service period of active plan participants $(1/1/19)13$ years

Required:

$1.$ Compute the OPRB expense for $2019$ if the company uses the average remaining service life to amortize the prior service cost.

$2.$ Prepare all the required journal entries for $2019$ if the plan is not funded.