On January 1, 2021, Sunland Co. has the following balances: Projected benefit obligation Fair value of plan assets The settlement rate is 9%. Other data related to the pension plan for 2021 are: Service cost $3800000 3300000 Amortization of prior service costs due to increase in benefits Contributions Benefits paid Actual return on plan assets Amortization of net gain The balance of the projected benefit obligation at December 31, 2021 is O $4142000. O $4209000. O $4448000. $4217000. $306000 106000 506000 231000 401000 30600