CPA Question 02 The following information pertains to Seda Co.'s pension plan: Actuarial estimate of projected benefit obligation at January 1, 2017 $72,000 Assumed discount rate 10% Service costs for 2017 $18,000 Pension benefits paid during 2017 $15,000 If no change in actuarial estimates occurred during 2017, Seda's projected benefit obligation at December 31, 2017 was

$79,200

$82,200

$64,200

$75,000