On January 1, 2021, Ravetch Corporation's projected benefit obligation was $55 million. During 2021, pension benefits paid by the trustee were $5 million. Service cost for 2021 Is $15 million. Pension plan assets (at fair value) Increased during 2021 by $7 million as expected. At the end of 2021, there were no pension-related other comprehensive Income (OCI) accounts. The actuary's discount rate was 12%. Required: Determine the amount of the projected benefit obligation at December 31, 2021. (Enter your answers In millions rounded to 2 decimal places (l.e., 5,500,000 should be entered as 5.50). Amounts to be deducted should be Indicated with a minus sign.) Answer is complete but not entirely correct. Projected Benefit Obligation Beginning of 2021 55.00 Service cost 15.00 Interest cost 6.60 Retiree benefits 50.00 End of 2021 S 126.60