Instructions (a) Determine the missing amounts in the 2014 postretirement worksheet, indicating whether the amounts are debits or credits. (b) Prepare the journal entry to record 2014 postretirement expense for Dade Inc. (c) What discount rate is Dade usi

E20-24B (Postretirement Benefit Worksheet—Missing Amounts) The accounting staff of Dade Inc. has
prepared the following postretirement benefit worksheet. 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 2014.

Instructions
(a) Determine the missing amounts in the 2014 postretirement worksheet, indicating whether the amounts are debits or credits.
(b) Prepare the journal entry to record 2014 postretirement expense for Dade Inc.
(c) What discount rate is Dade using in accounting for the interest on its other postretirement benefit plan? Explain.