Problem 17-6 (Algo) Determine the PBO; plan assets; pension expense; two years [ LO17-3, 17-4, 17-6] Stanley-Morgan Industrles adopted a defined benefit pension plan on April 12, 2021. The provisions of the plan were not made etroactive to prior years. A local bank, engaged as trustee for the plan assets, expects plan assets to earn a 10\% rate of return. The rate. The service cost is $250.000 for 2021 and $360.000 for 2022 . Year-end funding is $260,000 for 2021 and $270,000 for 2022 . No assumptions or estimates were revised during 2021. We assume the estimated return was based on the actual return on similar investments at the inception of the plan and that, since the estimate didnt change, that also was the actual rate in 2022. Required: Calculate each of the following amounts a5 of both December 31, 2021, and December 31, 2022: (Enter your answers in thousands ( (i.e., 200,000 should be entered as 200).)