On January 1. 2017, Pharoah Company has the followng defined benefit pension plan balances Projected benefit obligation Fair value of plan ansets The interest (semlement) rate applicable to the plan is 10% on January 1, 2010, the company arwds as pension agreeme t so that pior service eest, d $495.000 are reated .er dat-related to the $4,441,000 4,230,000 pension plan are as folo. Contributions (funding) to the plan Benefas paid Actual return on plan assets Expected rate of return on assets 150,000 $179,000 0 83,000 240,000 290.000 196,000 276,000 253.800 254,000