(13 points) On January 1, 2020, Bellatrix Spell Manufacturing had the following balances: Projected benefit obligation Fair value of plan assets Other data related to the pension plan for 2020: $5,100,000 4,200,000 Service cost 210,000 Contributions to the plan 321,000 Benefits paid 400,000 Actual return on plan assets 350,000 Settlement rate 4% Expected rate of return 3% Required: (a Determine Bellatrix's PBO at December 31, 2020. There are no net gains or losses.