Assume that Daniel Jackson, age 30, begins employment with Blossom Corp. on January 1,2022, at a starting salary of $38,010. It is expected that Daniel will work for Blossom for 35 years, retiring on December 31, 2056, when Daniel is 65 years old. If we estimate that Daniel's salary will increase approximately 4%, Daniel's salary at retirement is expected to be $150,000. Assume that mortality tables indicate the life expectancy of someone aged 65 in 2056 is 12 years. The company has the following pension benefit formula: Annual pension benefit on retirement =2% final salary years of service. A discount rate of 6% is assumed to be the current yield on high-quality debt instruments. Assume it is now 2024, three years after the defined benefit pension plan for Daniel Jackson was initiated. In December 2024, Blossom's actuary provided the company with an actuarial revaluation of the plan. The actuary's assumptions included the following changes: Estimated final salary on retirement $141,000 Current settlement/discount rate Click here to view the factor table. PVFn,i=(1+i)n1=(1+i)n Table A.3 FUTURE VALUE OF AN ORDINARY ANNUITY OF 1 FVFOAn,i=i(1+i)n1 Calculate the defined benefit obligation at December 31, 2024, and the amount of any actuarial gain or loss. Use a financial calculator of Excel functions for your calculation of the 7% rate. (For calculation purposes, use 5 decimal places as displayed in the factor table provided and round answers to 0 decimal places, e.g. 5,275.)