10. Scott Hobson Enterprises has a defined benefit pension plan. At the end of the reporting year, the following data were available: beginning PBO, $75,000; service cost, $14,000; interest cost, $6,000, benefits paid for the year. $9,000; ending PBO $89.000; and the expected return on plan assets, $10,000. There were no other pension related costs. The journal entry to record the annual pension costs will include a debit to pension expense for A) $20,000, D) $25,000 C) $12.000 D) $10,000