8. Prepare the journal entries to record Abbott and Abbott's pension expense, funding payment of benefits for 2021. A) Pension expense B) 24 Plan assets PBO Plan assets Cash PBO Plan assets 20 20 9 32 20 20 9 Pension expense Plan assets PBO 36 77 20 Plan assets 20 Cash 9 PBO 489 43 Plan assets C) PBO D) Plan assets Pension expense Cash Plan assets Plan assets Plan PBO PBO Plan assets Pension expense Cash Plan assets Plan assets Plan PBO 22 32 8 20 24 20 20 20