Harper 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, $208,879; benefits paid to retirees, $45,678; interest cost, $8,911. There was no amortization of any prior service costs or amortization of gains/losses. The discount rate applied by the actuary was 7%. What was the beginning PBO?