Pensiоn dаtа fоr Mаnu Services Inc. fоr the current year includes the following: Discount rate [x]% Expected return on plan assets [y]% Actual return on plan assets [z]% Service cost during the year [a] Accumulated benefit obligation Jan 1 [b] Projected benefit obligation Jan 1 [c] Plan assets (fair value) Jan 1 [d] Prior service cost–AOCI Jan 1 [f] Net gain–AOCI Jan 1 [g] Cash contributions during the year to pension fund [h] Benefit payments during the year to retirees [i] On average, employees' remaining service life with the company is 10 years When recording the pension expense for the current year for Manu, PBO will be credited for $_________