D is corrent. Year 5 pension expense, computed below, is recorded by debiting pension expense and crediting the pension asset/liability account.| Service cost | $19,000 | | Interest cost | 38,000 | | Actual return on plan assets | (22,000) | | Amort. of unrecognized PSC | 52,000 | | Pension expense | $ 87,000 |
A is incorrect. Year 5 pension expense, computed below, is recorded by debiting pension expense and crediting the pension asset/liability account.| Service cost | $19,000 | | Interest cost | 38,000 | | Actual return on plan assets | (22,000) | | Amort. of unrecognized PSC | 52,000 | | Pension expense | $ 87,000 |
B is incorrect. Year 5 pension expense, computed below, is recorded by debiting pension expense and crediting the pension asset/liability account.| Service cost | $19,000 | | Interest cost | 38,000 | | Actual return on plan assets | (22,000) | | Amort. of unrecognized PSC | 52,000 | | Pension expense | $ 87,000 |
C is incorrect. Year 5 pension expense, computed below, is recorded by debiting pension expense and crediting the pension asset/liability account.| Service cost | $19,000 | | Interest cost | 38,000 | | Actual return on plan assets | (22,000) | | Amort. of unrecognized PSC | 52,000 | | Pension expense | $ 87,000 |
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