er portar Chapter 17 - Homework Seved Help Save & Exit Check Brief Exercise 17-15 (Algo) Postretirement benefits; changes in the APBO (L017-11) On January 1, 2021, Medical Transport Company's accumulated postretirement benefit obligation was S100 million. At the end of 2021. retiree benefits paid were $21 million Service cost for 2021 is $14 million Assumptions regarding the trend of future health care costs were revised at the end of 2021, causing the actuary to revise downward the estimate of the APBO by $5 million. The actuary's discount rate is 8% Determine the amount of the accumulated postretirement benefit obligation at December 31, 2021. APBO million