. Colombo Enterprises has a defined benefit pension plan. At the end of the reporting year, the following data were available: beginning PBO, $86,000: service cost, $16,500, interest cost, $6,400; benefits paid for the year, $9,500, ending PBO, $99.400; and the expected return on plan assets, $11.500. There were no other pension-related costs. The journal entry to record the annual pension costs will include a debit to pension expense for ints Mutiple Choice 0053.19 $11,400. $10100 5,000 22,900