A company's postretirement health care benefit plan had an APBO of $220,000 on January 1, 2021. During 2021, retiree benefits paid were $35,500. The discount rate for the plan for this year was 10%. Service cost for 2021 was $75,500. Plan assets (fair value) increased during the year by $37,800. The amount of the APBO at December 31, 2021, was:

Driving would be more pleasant if we didn't have to put up with the bad habits of other drivers. a newspaper reported the results of a valvoline oil company survey of 500 drivers in which the drivers marked their complaints about other drivers. the top complaints turned out to be tailgating, marked by 24% of the respondents; not using turn signals, marked by 19%; being cut off, marked by 15%; other drivers driving too slowly, marked by 12%; and other drivers being inconsiderate marked by 5%.