Given the following for the Company pension plan:

1/1/18 FV and MRAV $320

1/1/18 PBO $350

Average Service Life Remaining as of 1/1/18: 5 years

Unrecognized gain on plan assets as of 1/1/18: $51

the 12/31 journal entry will include:

a) A 23 debit to OCI

B) A 2.60 debit to pension expense

C) A 3.20 credit to pension expense

D) A 3.20 Credit to OCI

E) A 2.60 debit to OCI