On January 1 of the current reporting year, Coda Company's projected benefit obligation was $30.9 million. During the year, pension benefits paid by the trustee were $4.9 million Service cost was $10.9 million Pension plan assets earned $5.9 million as expected. M the end of the year, there was no net gain or loss and no prior service cost. The actuary's discount rate was 10% Required: Determine the amount of the projected benefit obligation at December 31 (Enter your answers in millions rounded to 2 decimal places. Amounts to be deducted should be indicated with a minus sign.) is in millions) Beginning PBO Ending PBO