The following data are available pertaining to Firewall Corporation's retiree health plan for 2013: 
Required:
1) What is the APBO at the beginning of 2013?
2) What is the interest cost for 2013?
3) What is service cost for 2013?
4) Prepare the journal entry to record the postretirement benefit expense for 2013.
Definitions:
Innocent Misrepresentation
A false statement made by one party to another without knowledge of its falsity, not intended to deceive, but which leads the other party to enter into a contract or agreement.
Damages
Monetary compensation awarded by a court to a person who has suffered loss or harm due to the unlawful act or negligence of another.
Nondisclosure
An agreement in which parties agree not to reveal information covered by the agreement.
Undue Influence
A legal term referring to a situation where an individual is able to persuade another's decisions due to the relationship between the two parties being such that one is dominant over the other.
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