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The following information pertains to Hopson Co.'s pension plan: Actuarial estimate of projected benefit obligation at 1/1/15 $72,000 Assumed discount rate 10% Service costs for

The following information pertains to Hopson Co.'s pension plan: Actuarial estimate of projected benefit obligation at 1/1/15 $72,000 Assumed discount rate 10% Service costs for 2015 $23,000 Pension benefits paid during 2015 $15,000 If no change in actuarial estimates occurred during 2015, Hopson's projected benefit obligation at December 31, 2015 was

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