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Data for 2021 were as follows: PBO, January 1, $241,000 and December 31, $274,000; pension plan assets (fair value) January 1, $182,000, and December 31,

Data for 2021 were as follows: PBO, January 1, $241,000 and December 31, $274,000; pension plan assets (fair value) January 1, $182,000, and December 31, $233,000. The projected benefit obligation was underfunded at the end of 2021 by:

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41000

33000

59000

51000

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