On January 1, 2021, Wildhorse Co. has the following balances: $ 3350000 Projected benefit obligation Fair value of plan assets 2850000 The settlement rate is 11%. Other data related to the pension plan for 2021 are: $ 285000 94000 485000 Service cost Amortization of prior service costs due to increase in benefits Contributions Benefits paid Actual return on plan assets Amortization of net gain 210000 380000 27000 The fair value of plan assets at December 31, 2021 is O $3505000 O $3730000 O $3350000. O $3287000