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The following information pertains to Hopson Co.'s pension plan: Actuarial estimate of projected benefit obligation at 1/1/18 $82,000 Assumed discount rate 10% Service costs for

The following information pertains to Hopson Co.'s pension plan:

Actuarial estimate of projected benefit obligation at 1/1/18 $82,000

Assumed discount rate 10%

Service costs for 2018 $23,000

Pension benefits paid during 2018 $15,000

If no change in actuarial estimates occurred during 2018, Hopson's projected benefit obligation at December 31, 2018 was

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