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For 2020, Cullumber Inc. computed its annual postretirement expense as $228,400. Cullumber's contribution to the plan during 2020 was $166,100.
What is Cullumber's 2020 entry to record postretirement expense, assuming Cullumber has no OCI amounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Which of the following pairs of events are mutually exclusive?
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