2. The following applies to the projected benefit obligation (PBO) for a firm's pension fund: Beginning balance of PBO Current service cost for the year Actual return on plan assets Plan

amendment during the year Benefits paid for the year Discount rate $50,000 $6,600 $3,500 $1,400 $800 8% The balance of PBO at the end of the year is closest to: $61,200. $62,000. $62,200. a. b. C.