Exercise 17-6 (Static) Changes in the pension obligation; dete Pension data for David Emerson Enterprises include the following: (s in million Discount rate 108 Projected benefit obligation, January 1 Projected benefit obligation, December 52 ated benefit obligation Danuary 1 Acumulated benefit obligation. December 31 Cash Contributions to bension Fund, December 31 Benefaler Bayments to retirees, beceder 31 $35e 465 Bee 415 250 54 Required: Assultung machange in actuarial assumptions and estimates, determine the service enoed December 31 * Answer is complete but not entirely correct. Service ens 129 8 million