The following information pertains to Seda Co.’s pension plan:
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|
Actuarial estimate of projected benefit obligation at 1/1/06 |
$72,000 |
|
|
Assumed discount rate |
10 |
% |
|
Service costs for 2006 |
18,000 |
|
|
Pension benefits paid during 2006 |
15,000 |
If no change in actuarial estimates occurred during 2006, Seda’s projected benefit obligation at December 31, 2006 was
- $64,200
- $75,000
- $79,200
- $82,200