Apple Plumbing reports actual returns on plan assets of $200,000, while the expected return was $181,000. In addition, an employee wellness program has resulted in changes in actuarial assumptions that result in an increase in the PBO of $24,000. What is the journal entry to record the change in actuarial assumptions?

Group of answer choices.

OCI - Actuarial Gains/Losses	24,000
Projected Benefit Obligation		24,000

.

Pension Plan Assets	43,000
OCI - Actuarial Gains/Losses		43,000

.

Pension Plan Assets	24,000
OCI - Pension Plan Gains/Losses		24,000

.

Pension Plan Assets	5,000
Pension Plan Assets		5,000