Apple Plumbing reports actual returns on plan assets of $140,000, while the expected return was $121,000. What is the journal entry to record the gain on plan assets? 140,000 Pension Plan Assets OCI - Pension Plan Gains/Losses OCI - Pension Plan Gains/Losses Projected Benefit Obligation Pension Plan Assets Retained Earnings Pension Plan Assets OCI Actuarial Gains/Losses 19,000 19,000 19,000 140,000 19,000 19,000 19,000