Analyzing Changes in PBO Garcia Co. has a PBO balance on January 1 of $146,000....

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image Analyzing Changes in PBO Garcia Co. has a PBO balance on January 1 of $146,000. The actuaries provided the following information for the year: PBO December 31 balance, $140,000; interest cost, $13,000; actuarial gain on PBO, $24,000; prior service cost amendment (causing additional obligations), $8,000; benefits paid to retirees, $19,000. Required Compute service cost for the year

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