Castillo Company has a defined benefit pension plan. At the end of the reporting year, the following data were available: beginning PBO, $72,000; service cost, $17,700; interest cost, $4,700 benefits paid for the year, $9,100, ending PBO, $85,300; the expected return on plan assets, $9,700, and cash deposited with pension trustee, $14,500. 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 $22,400. $14,500. $17,700