Legume Company has a defined benefit pension plan for its employees. The following information pertains to the pension plan:

Projected benefit obligation, December $31,$ Year $5$

Fair value of plan assets, December $31,$ Year $5$

Accrued$/$prepaid pension cost $($asset$),$ December $31,$ Year $4$The December $31,$ Year $5$ adjusting journal entries include aqquad a$.$ debit to Other Comprehensive Income for $$8,000.$b$.$ credit to Other Comprehensive Income for $$172,000.$c$.$ credit to Accrued$/$Prepaid Pension Cost for $$172,000.$d$.$ debit to Accrued$/$Prepaid Pension Cost for $$8,000.$