15

Apricot Company's records for its defined benefit pension plan show expected return on plam dssets of $54 and an actual return on plan assets of $48, with a difference of $6. Which of the following will be included in the journal entries to record Apricot's pension for the current year? a credit to plan assets for $48 a debit to pension gains and losses for $6 a debit to pension expense for $54 a credit to pension gains and losses for $6