Ford Motor Company offered their employees a Defined Benefit Plan. The Pension Formula was 1.5% x Years of Service x Final Salary. As part of the year-end closing process, Ford's actuaries updated their assumptions to indicate a higher expected annual salary. Assuming all other assumptions remain unchanged, what would the impact be on Ford's Projected Benefit Obligation (PBO) and what entries should Ford's Accounting Department record to reflect the change in actuarial assumptions: Multiple Choice Increase PBO: Debit AOCI-Gain/Loss and Credit PBO Decrease PBO: Debit AOCI-Gain/Loss and Credit PBO Decrease PBO: Debit Pension Expense and Credit PBO Increase PBO: Debit PBO and Credit AOCI-Gain/Loss