Dintendo is a Video Game company that has a defined benefit plan covering substantially all employees. Information provided by the plan's actuary for the year ended 2020 is as follows:

PBO, January 1, 2020 $2,700,000

ABO, January 1, 2020 $2,300,000

Net Loss - AOCI , January 1, 2020 $400,000

Service Cost for 2020 $285,000

Payments to Retirees for 2020 $230,000

Prior Service Cost from a current year

plan amendment $500,000

Discount rate 5%

No changes in actuarial assumptions

Remaining Service life of active employees 12 years

Show the calculation of the Projected Benefit Obligation as of December 31, 2020