Angela Company provided the following information pertaining to a defined benefit pension plan for the current year: Prepaid pension cost, January 1 Current service cost Interest expense on PBO Interest income on plan assets 20,000 190,000 380,000 400,000 500,000 Past service cost during the year Employer contribution What is the accrued pension cost at year-end? a. 250,000 400,000 b. 290,000 C. 270,000 d. 400,000