for questions 30 and 31 i know the answers are both C but am unsure how they got this answer

Use the following information for questions 3t] and 3 l. Terraria Constructions, Inc. oEers a pension plan to its employees 1with a pension formula of l .5%*Years of Service"Final Year's Salary Suzanne has been working for Terraria for 15 years. The corporate actuaries expect her to retire in 21 more years with a nal salary of $425.!J and for her retirement period to last for 25 years. Her current salary is $1T5,m. The actuary's discomu rate is 3%. 3!]. What is projected benet obligation {FED} for Suzanne's pension? a. $W,313.?5. b. $321,?91. c. $13?,'Il.96. d. $453,145.16. 31. Say the company renegotiates the pension with Suzanne such that the formula is mon-r linx'i'Yeers ofSer'yice*Ayerage of Highest Three Years\" Salary. The journal entry to account x this renegotiation will result in: a. An immediate debit or credit to pension expense for the entire change in FED. b. Nothing there is no journal entry for this at the time ofthe renegotiatiom as it is treated as a change in accounting estimate. c. A credit to DUI Prior Sen-ice Cost for the entire change in FED. d. A debit to DCI Prior Service Cost Jr the entire change in FED