USE THE FOLLOWING INFORMATION FOR QUESTIONS #1-7: The company has a defined benefit plan Salary at the end of 2005 Employment started at the beginning of Retirement expected after Retirement year expected to be Retirement period is expected to be Interest Rate $ 85,000 2001 20 years of service 2020 25 years 8.0% 5 years Benefits are calculated as a formula as the product of: Service already provided Percentage Final year's salary is projected to be 2.5% $ 430,000 1. What is the PBO balance at the end of 2005 (this marks the end of the 5th year of service already provided)? A. $35,754 B. $180,875 C. $83,782 D. $195,346 2. What is the interest cost associated with the PBO for 2006? Enter the amount as a positive value with no symbols