Question 9 Pension data for Manu Services Inc. include the following: Discount rate 17% Expected return on plan assets 18% Actual return on plan assets 9% Service cost, 2016 Accumulated benefit obligation 1/1/16 Projected benefit obligation 1/1/16 Plan assets (fair value) 1/1/16 Prior service cost-AOCI 1/1/16 Net gain-AOCI 1/1/16 2016 Cash contributions to pension fund 2016 Benefit payments to retirees 250,100 1,710,090 2,401,010 2.793.780 269,601 282,338 343.182 282,349 On average, employees' remaining service life with the company is 10 years When recording the pension expense for 2016 for Manu, PBO will be credited for $