On January $1,2024,$ Tom's Transport Company's accumulated postretirement benefit obligation was $$39,000,000.$ At the end of $2024,$ retiree benefits paid were $$4,400,000.$ Service cost for $2024$ is $$6,900,000.$ At the end of $2021,$ there was no prior service cost or net gain or loss. Assumptions regarding the trend of future health care costs were revised at the end of $2024.$ This revision caused the actuary to revise downward the estimate of the APBO by $$590,000.$ The appropriate discount rate was $6\%.$

Required:

Determine the amount of the accumulated postretirement benefit obligation on December $31,2024.$

Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[$Postretirement Benefit Obligation,$],[$January $1,2024,$ balance in APBO,$],[,],[,],[,],[,],[$December $31,2024,$ balance in APBO,$]]$