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Data for 2018 were as follows: PBO, January 1, $243,000 and December 31, $272,000; pension plan assets (fair value) January 1, $181,000, and December...

Data for 2018 were as follows: PBO, January 1, $243,000 and December 31, $272,000; pension plan assets (fair value) January 1, $181,000, and December 31, $235,000. The projected benefit obligation was underfunded at the end of 2018 by:

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