[37] A pension plan paid out benefits amounting to $343,200 during the year to retired plan members. The entry reflected in a pension fund work sheet should show Select one: O a. DEBIT-Plan Assets; CREDIT-Cash. Ob. DEBIT-Plan Expenses; CREDIT-Cash. O c. DEBIT-Plan Expenses; CREDIT-Plan Assets. Od. DEBIT-Defined Benefit Obligation; CREDIT-Cash. O e. None of the above.