A company's defined benefit pension plan had a PBO of $274,000 on January 1, 2018 Dunng 2018, pension benefits paid were $42.000 The discount rate for the plan for this year was 10% Service cost for 2018 was $82.000. Plan assets (fair value) increased during the year by $48,000 The amount of the PBO at December 21, 2018, was Mutiple Choice $34 400 $383,400 None of these answer choices are correct $232.000