Clark Industries has a defined benefit pension plan that specifies annual, year$-$end retirement benefits equal to:

$1\mathrm{.}2\%\backslash$times Service years $\backslash$times Final year$$s salary

Stanley Mills was hired by Clark at the beginning of $2005.$

Mills is expected to retire at the end of $2049$ after $45$ years of service.

His retirement is expected to span $15$ years. At the end of $2024,20$ years after being hired, his salary is $$87,000.$

The company$$s actuary projects Mills$$s salary to be $$340,000$ at retirement. The actuary$$s discount rate is $6\%.$

For all requirements, round final answers to the nearest whole dollars. Do not round intermediate calculations. $\backslash$table$[[1.$ Annual retirement payments,$$,81,600],[2.$ PV of retirement annuity,$$,792,520],[3.$ Projected benefit obligation,$$,184,657],[4.$ Accumulated benefit obligation,$$,47,250],[5.$ Projected benefit obligation,,$],[6.$ Interest cost,,$],[6.$ Service cost,,$]]$

Required:

If we assume no estimates change in the meantime, what is the company$$s projected benefit obligation at the end of $2025$ with respect to Stanley Mills?

What portion of the $2025$ increase in the PBO is attributable to $2025$ service $($the service cost component of pension expense$)$ and to accrued interest $($the interest cost component of pension expense$)?$