I came up with $12,400 but I'm not sure it's correct. Doe company has a defined benefit pension plan. At the end of the reporting year, the following data were available: beginning PBO $69,000, service cost $17,400, interest cost $4,400 , benefits paid for year $ 9,400, ending PBO $81,400; expected return on plan assets $9,400, and cash deposited with pension trustee, $16,000. There were no other pension related costs. The journal entry to record the annual pension costs will include a credit to the PBO for? $16,000 , $17,400 , $21,800 , $12,400