On January 1, 2021, Sheridan Co. has the following balances: $315 Projected benefit obligation Fair value of plan assets og O O 990 O The settlement rate is 9% lated to the pension lan for 2021 are: O 2 Service cost Amortization of prior service costs due to increase in bene Contributions Benefits paid Actual return on plan assets Amortization of net gain $293000 93000 493000 218000 388000 29300 The balance of the projected benefit obligation at December 31, 2021 $3474500 $3508500. $3433500 $3726500