Question 18 The following information pertains to Seda Co.'s pension plan: Actuarial estimate of projected benefit obligation at January 1, 2020 $72,000 Assumed discount rate 10% Service costs for 2020 $18,000 Pension benefits paid during 2020 $15,000 If no change in actuarial estimates occurred during 2020, Seda's projected benefit obligation at December 31, 2020 was $64,200 $82,200 $75,000 $79,200