A defined benefit pension plan had the following activity during the fiscal year: Dividends and interest received $92,000 Contributions received from employers and 340,000 employees Administrative expenses 45,400 Investments purchased 155,000 Increase in fair value of investments at year end 36,750 What should be reported as the total additions in the pension plan's statement of changes in net assets available for benefits? A. $313,750 B. $423,350 C. $432,000 D. $468,750