The accounting staff of Holder Inc. has prepared the following postretirement benefit worksheet (amounts in ‚¬). 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 2019.

Instructions
a. Determine the missing amounts in the 2019 postretirement worksheet, indicating whether the amounts are debits or credits.
b. Prepare the journal entry to record 2019 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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Postretirement Benefit Worksheet-Holder Inc. Home Insert Page Layout Formulas Data Review View P18 A General Journal Entries Memo Record Other Comprehensive Postretirement Income-(G/L) Asset/Liability Annual Cash DPBO Plan Assets Items Expense 6 Balance, Jan. 1, 2019 7 Service cost 8 Interest expense 9 Interest revenue 290,000 410,000 120,000 (1) (2) 56,000 36,900 (3) 10,800 (4) 10 Contributions 66,000 11 Benefits 5,000 5,000 12 Asset loss 8,800 (5) Journal entry for 2019 (6) (7) (8) (9) 13 14 Accumulated OCI, Dec. 31, 2018 18,200 Dr. 15 Balance, Dec. 31, 2019 314,900 Čr. 16 27,000 Dr. 497,900 Cr. 183,000 Dr. 17