The projected benefit obligation was $327,300 and plan assets were $540,900 at the beginning of the year. Service cost for the year was $35,830. At the end of the year, retiree benefits paid by the trustee were $49,400 and cash invested in the pension fund was $34,200. There were no pension-related other comprehensive income (CI) accounts requiring amortization. The actuarys discount rate was 5%. The actual return on plan assets was 7% although it was expected to be 6%. What was the amount of the pension beneft obligation at year-end