Cassy Budd Company has a defined benefit pension plan. At the end of the reporting year, the following data were available beginning PBO, $65,000, service cost, $17,000, Interest cost, $4.000, benefits paid for the year. $9,800, ending P80, $76,200, the expected return on plan assets $9,000; and cash deposited with pension trustee, $22,000. There were no other pension related costs. The journal entry to record the annual pension costs will include a credit to the PBO for Multiple Choice $17,000. $21,000. $22,000. $12,000