At the beginning of the year, Lancaster Company's actuaries projected an expected rate of return on plan assets of $60,000. The actual rate of return was $48,000. What entry is made to account for the difference this year? OA. Debit Credit Other comprehensive income 12,000 (equity) Pension expense OB. No entry is needed; the expected rate of return is only an estimate. OC. O D. Pension expense Other comprehensive income (equity) Net pension asset 12,000 Debit Credit 12,000 12,000 Debit Credit 12,000 Penson expense E. Debit 12,000 Credit Pension expense 12,000 Net penson liability 12,000