42. Castillo Company has a defined benefit pension plan. At the end of the reporting year, the following data were available: beginning PBO, S75,000; service cost, $18,000; interest cost, $5,000; benefits paid for the year, $9,000; ending PBO, $89,000; the expected return on plan assets, $10,000; and cash deposited with pension trustee, $17,000. There were no other pension- related costs. The journal entry to record the annual pension costs will include net credits to the PBO for: a $13,000. b $17,000 c S18,000, d. S23,000