Data pertaining to the postretirement health care benefit plan of sterling properties include the following for 2018: ($ in 000s) service cost $ 124 accumulated postretirement benefit obligation, january 1 700 plan assets (fair value), january 1 50 prior service cost–aoci none net gain–aoci (2018 amortization, $1) 91 retiree benefits paid (end of year) 87 contribution to health care benefit fund (end of year) 185 discount rate, 7% return on plan assets (actual and expected), 10% required: 1. determine the postretirement benefit expense for 2018. 2. prepare the appropriate journal entries to record the postretirement benefit expense, funding, and retiree benefits for 2018.