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Postretirement benefit expense computation garner inc

Question: (Postretirement Benefit Expense Computation) Garner Inc. provides the following information related to its postretirement benefits for the year 2014.

Accumulated post retirement benefit obligation at January 1, 2014 $710,000

Actual and expected return on plans assets 34,000

Prior service cost amortization 21,000

Discount rate 10%

Instructions: Compute postretirement benefit expense for 2014.

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