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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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