Cassy Budd Company has a defined benefit pension plan. At the end of the reporting year, the following data were available: beginning PBO, $73,000; service cost, $17,800; Interest cost $4,800; benefits paid for the year, $9,000; ending PBO $86,600, the expected return on plan assets, $9,800; and cash deposited with pension trustee, $15,000. There were no other pension-related costs. The journal entry to record the annual pension costs will include a credit to the PBO for: Multiple Choice $12,800. $22,600. $15,000. $17,800