A company's defined benefit pension plan had a PBO of $269,000 on Jan A company's defined benefit pension plan had a PBO | Page 2

$100,500.
$105,600.
$108,900.
$84,000.

●

$58,000.
$37,000.
$31,000.
$52,000.

Data for 2016 were as follows: PBO, January 1, $241,000 and December 31,
$272,000; pension plan assets (fair value) January 1, $183,000, and December
31, $235,000. The projected benefit obligation was underfunded at the end of
2016 by: