Question 28 The following information applies to the next 2 questions On January 1, 2022 Castle Co has the following balances: Projected Benefit Obligation $2,100,000 Fair Value of Plan Assets 1,800,000 The settlement rate is 10%. Other data related to the Pension Plan for 2022 are: Service Cost $ 180,000 Amortization of Prior Service Cost 60,000 Contributions 300,000 Benefits Paid 135,000 Actual Return on Plan Assets 237,000 Amortization of AOCI Net Gain 18,000 The balance of the Projected Benefit Obligation at December 31, 2022 is O a $2,355,000 O b. $1,950,000 O c. $2,340,000 O d. $2,310,000 O e. $2,490,000 The Fair Value of Plan Assets at December 31, 2022 is 9 O a. $2,340,000 O b. $2,065,000 O c. $2,202,000 O d. $2,100,000 O e. $2,337,000