Consider the following facts about Auxerre's defined benefit pension plan: Projected benefit obligation at beginning of the year $144,000 Discount rate 10% Service cost for the year $36,000 Pension benefits paid during the year $30,000 If there is no change in actuarial estimates for calculating the PBO, what is the balance in Auxerre's PBO at the end of the year O $128,400 $150,000 O $158,400 O $164,400 Next