1. The accrued obligation at the beginning of the year was $289,000 and the current service cost for the year is $92,000. Assuming an interest factor of 8%, what is the accrued obligation at the end of the year? a. $404,120 b. $381,000 0. $403,860 (1. $363,660 0 $404,120 0 $331,000 0 $403,360 0 $363,660