Pension data for Wilson Corporation include the following for the current calendar year:

Pension data for Wilson Corporation include the following for the current calendar year:Discount rate 10%PBO, Jan 1 $360 ( all amounts in millions)PBO, Dec 31 $450ABO, Jan 1 $200ABO, Dec 31 $275Cash contribution to pension fund, Dec31 $100Benifit paid to retirees,Dec 31 $5