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On January 1, Year 1, a company had plan assets of $210,870 and a defined benefit obligation of the same amount based on projected costs. During Year 1, the current service cost was $23,210, the discount rate on the DBO and plan assets was 10%, actual return on plan assets was $25,280, contributions by the company into the plan were $16,840, benefits paid were $14,770, and the cost of past service benefits granted effective December 31, Year 1, was $24,460. What is the balance of the plan assets at the end of Year 1 assuming IFRS? $220,354 $226,309 $232,265 $238,220 $244,176