Brief Exercise 17-1 (Algo) Changes in the projected benefit obligation [LO17-3] The projected benefit obligation was $320 million at the beginning of the year. Service cost for the year was $18 million. At the end of the year, pension benefits paid by the trustee were $14 million and there were no pension-related other comprehensive income accounts. The actuary's discount rate was 5%. What was the amount of the projected benefit obligation at year-end? Note: Enter your answer in millions (i.e., 10,000,000 should be entered as 10). End of the year PBO $ 21 million