On January 1, Year 1, a company had plan assets of $265,670 and a defined benefit obligation of the same amount based on projected costs. During Year 1, the current service cost was $29,260, the discount rate on the DBO and plan assets was 10%, actual return on plan assets was $31,830, contributions by the company into the plan were $21,190, benefits paid were $18,620, and the cost of past service benefits granted effective December 31, Year 1, was $30,810.