Exhibit 19-01Marley Co. has an underfunded prepaid/accrued pension cost of $2,000 (debit balance) at December 31, 2015. The following information pertains to 2016:
Pension expense$320,000
Projected benefit obligation, December 31, 2015840,000
Contributions330,000
Plan assets (fair value), December 31, 2015810,000
Refer to Exhibit 19-1. The December 31, 2016, adjusting entry should be

A. Other Comprehensive Income        30,000     Accrued/Prepaid Pension Cost               30,000
B. Accrued/Prepaid Pension Cost       30,000     Other Comprehensive Income                30,000
C. Other Comprehensive Income        42,000     Accrued/Prepaid Pension Cost               42,000
D. Accrued/Prepaid Pension Cost       40,000     Other Comprehensive Income               40,000


Answer: C

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