Given the following for the Williamsburg Company pension plan: 1/1/18 FV & MRAV $630,000 1/1/18 PBO $580,000 Average Service Life remaining as of 1/1/18 20 years Unrecognized Gain on Plan Assets as of 1/1/18 $67,000 The 12/31/18 journal entry will include Select one: a. A $9,000 debit to OCI b. A $200 debit to OCI c. A $200 debit to Pension Expense d. A $450 credit to Pension Expense e. A $450 credit to OCI