Swifty Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $201,800; projected benefit obligation $251,000. Other data relating to 3 years' operation of the plan are as follows. 2019 2020 2021 Annual service cost $15,800 $19,300 $26,500 Settlement rate and expected rate of return 10 % 10 % 10 % Actual return on plan assets 18,200 22,200 24,400 Annual funding (contributions) 15,800 40,100 48,000 Benefits paid 13,800 16,300 21,300 Prior service cost (plan amended, 1/1/20) 162,000 Amortization of prior service cost 54,000 41,600 Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of: 523,800