Sachs Brands's defined benefit pension plan specifies annual retirement benefits equal to $1\mathrm{.}3\%\backslash$times service years $\backslash$times final year's salary, payable at the end of each year. Angela Davenport was hired by Sachs at the beginning of $2007$ and is expected to retire at the end of $2041$ after $35$ years' service. Her retirement is expected to span $18$ years. Davenport's salary is $$81,000$ at the end of $2021$ and the company's actuary projects her salary to be $$235,000$ at retirement. The actuary's discount rate is $7\%.($FV of $$1,$ PV of $$1,$ FVA of $$1,$ PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)($Use appropriate factor$($s$)$ from the tables provided.$)$

Required:

$2.$ Estimate by the accumulated benefits approach the amount of Davenport's annual retirement payments earned as of the end of $2021.$

$3.$ What is the company's accumulated benefit obligation at the end of $2021$ with respect to Davenport? $($Do not round intermediate calculations. Round your final answer to the nearest whole dollar.$)$

$4.$ If no estimates are changed in the meantime, what will be the accumulated benefit obligation at the end of $2024($three years later$),$ when Davenport's salary is $$95,000?($Do not round intermediate calculations. Round your final answer to the nearest whole dollar.$)$