Can someone explain to me how to get that aswear? thank you.

Question 4 Pension data for Manu Services Inc. include the following: Discount rate Expected return on plan assets Actual return on plan assets 7% 9% 8% Service cost, 2016 Accumulated benefit obligation 1/1/16 Projected benefit obligation 1/1/16 Plan assets (fair value) 1/1/16 Prior service cost-AOCI 1/1/16 Net loss-AOCI 1/1/16 2016 Cash contributions to pension fund 2016 Benefit payments to retiroes 231.470 1,821,346 2,321,290 2,778,860 322.370 326,212 298,044 299,297 On average, employees' remaining service life with the company is 10 years After recording all transactions for 2016, the balance in Plan Assets will be Selected Answer: 2,801,169 Correct Answer: 2,999,916:2