Mars Inc. has a defined benefit pension plan. On December 31 (the end of the fiscal year), the company received the PBO report from the actuary. The following information was included in the report: ending PBO, $120,000; benefits paid to retirees, $13,500; interest cost, $8,300. The discount rate applied by the actuary was 10%. What was the beginning PBO? Multiple Choice $106,500. $114,800. $83,000. $111,700..