At the beginning of the year, Global Network Company's actuaries projected an expected rate of return on plan assets of $$80,000.$ The actual rate of retum was $$90,000.$ What entry is made to account for the difference this year?

$$ A$.$

$$ B$.$

$$ c$.$

$$ D$.$

$\backslash$table$[[,$Debit,Credit$],[$Pension expense,$10,000,],[$OCl$-$gains$/$losses$,,10,000],[,$Debit,Credit$],[$Pension expense,$10,000,],[$Penson Liability,,$10,000],[,$Debit,Credit$],[OCl-$ gains$/$losses$,10,000,],[$Pension expense,,$10,000],[,$Debit,Credit$],[$Pension asset,$10,000,],[$Penson expense,,$10,000]]$