Triblock Industries has a defined benefit pension plan. Using a discount rate of 6%, the actuary estimated the companys projected benefit obligation (PBO) to be $278,343 and $309,796 at the beginning and end of the current year, respectively. The pension plan has not been amended and there were no revisions to the estimates used to derive the PBO. What portion of the current years increase in the PBO is attributable to service (that is, the service cost component of pension cost) during the current year? What is the service cost?