At December 31, Year 1, Musslewhite Corporation reported a net loss of $2.5 million related to its pension plan, because the actuarial assumptions related to future salary levels changed. Musslewhite's entry to record the results of this change will include ________.

Group of answer choices

a debit to OCI Actuarial Gains/Losses and a credit to Projected Benefit Obligation

a debit to Projected Benefit Obligation and a credit to OCI - Loss

a debit to pension expense and a credit to Projected Benefit Obligation

a debit to pension expense and a credit to OCI Loss