A company's postretirement health care benefit plan had an APBO of $250,000 on January 1, 2021. During 2021, retiree benefits paid were $38,500. The discount rate for the plan for this year was 10%. Service cost for 2021 was $78,500. Plan assets (fair value) increased during the year by $42.600. The amount of the APBO at December 31, 2021, was: Multiple Choice o $21,500. o O S315,000. o 5353,500, o