(17&18)

on January 1, 2017 beaumont has the following balance

Projected benefit obligation $2,100,000

Fair Value of plan asset $1,800,000

the settlement rate is 10% other date related to the pension plan for 2017 are

Service cost $180,000 Amortization of prior service cost due to increase in benefits $60,000 Contributions $300,000 Benefits paid $105,000 Actual return on plan assets $237,000 Amortization of net gain $18,000

1. The balance of the projected benefit obligation at December 31, 2017 is

2. The fair value of plan assets at December 31, 2017 is