Data for 2018 were as follows: PBO, January 1, $250,000 and December 31, $275,000; pension plan assets (fair value) January 1, $190,000, and December 31, $236,000. The projected benefit obligation was underfunded at the end of 2018 by Multiple Choice oints 00 5413 $39,000 60,000 $46,000 O $75.000 16 Mars Inc. has a defined benefit pension plan. On December 31 (the end of the fiscal year), the company received the PBO report from the actuary. The following information was included in the report: ending PBO, $116,000; benefits paid to retirees, $12,000 nterest cost, $9,300. The discount rate applied by the actuary was 10%, what was the beginning PBO? points Mutiple Choice 005347 $106,700 04,000 93.000 113.300