A company provides the following partially completed pension spreadsheet for its defined benefit pension plan ($ in thousands): Prior Service Net Gain - Plan Assets Cost - AOCI AOCI 2,300 400 (100) Pension Expense Cash Beg. Bal. PBO (2.000) (350) (200) (70) 6 40 (A) Service cost (B) Interest cost (C) Expected return (D) Loss on assets KE) Gain on PBO (F) Amortization of PSC (G) Contributions (H) Benefits paid End. Bal 80 20 (700) 500 The entry omitted from line (E) of the spreadsheet is a: Click to select debit to Pension Expense credit to Net Gain - AOCI debit to Net Gain -- AOCI credit to Pension Expense