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Problem 17-13 (Algo) Determine the PBO, plan assets, pension expense; prior service cost [LO17-3, 17- 4, 17-6] Lewis Industries adopted a defined benefit pension plan on January 1, 2021. By making the provisions of the plan retroactive to prior years, Lewis incurred a prior service cost of $3 million. The prior service cost was funded immediately by a $3 million cash payment to the fund trustee on January 2, 2021. However, the cost is to be amortized (expensed) over 10 years. The service cost-$240,000 for 2021-is fully funded at the end of each year. Both the actuary's discount rate and the expected rate of return on plan assets were 8%. The actual rate of return on plan assets was 10%. At December 31, the trustee paid $19,000 to an employee who retired during 2021 Required: Determine each of the following amounts as of December 31, 2021, the fiscal year-end for Lewis: (Enter your answers in whole dollars.) Balance at December 31 1. Projected benefit obligation 2. Plan assets 3. Pension expense