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Increases in the projected benefit obligation due to decreased mortality rate requires a debit to (enter 1, 2, 3, or 4 that represents the correct

Increases in the projected benefit obligation due to decreased mortality rate requires a debit to (enter 1, 2, 3, or 4 that represents the correct answer):
1. Pension Expense
2. Other Comprehensive Income Gains or Losses
3. Other Comprehensive Income Prior Service Cost
4. Projected Benefit Obligation

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