Given the following for the Williamsburg Company pension plan: 1/1/18 FV & MRAV 1/1/18 PBO Average Service Life remaining as of 1/1/18 Unrecognized Gain on Plan Assets as of 1/1/18 $ 320 $350 5 years $51 The 12/31/18 journal entry will include Select one: 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