On Januafy 1, 2021, Gelock Climbing Academy instituted a defined tenefit pension plan for its employees. The annuat service cost for each ynar of 2021 and 2022 was $600.000. The interest rate used to determine the projected benefit obligation is 10% Both the actual and the expected return on olan Whet perviori liabatity should chllock report in its balance sheet for the year ended December 31,2022? Mriple choice 5361,440 5393,440 5421.440