Sachs Brands's defined benefit pension plan specifies annual retirement benefits equal to

$1\mathrm{.}4\%$ service years $$ 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

$$82,000$ at the end of $2021$ and the company's actuary projects her salary to be $$240,000$

at retirement. The actuary's discount rate is $8\%.($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:

Estimate by the projected benefits approach the amount of Davenport's annual

retirement payments earned as of the end of $2021.$

What is the company's projected 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.$)$

If no estimates are changed in the meantime, what will be the company's projected

benefit obligation at the end of $2024($three years later$)$ with respect to Davenport? $($Do not

round intermediate calculations. Round your final answer to the nearest whole dollar.$)$