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the end of Year 1. Carrot Company revised the pension benefit formula for its defined benefit pension plan to rease benefits earned in prior years. The actuarial present value of the increased benefits is $200, the average maining service life of the employees affected by the change is 10 years, and Carrot will use the average maining service life method for this change. Which of the following will be included in the journal entry to record this change to the pension? Credit to prior service cost for $20 Debit to projected benefit obligation for $200 Credit to projected benefit obligation for $20 Debit to prior service cost for $200 Debit to pension expense for $200