Merciful Industries has a beginning PBO balance of $500,000 and a settlement rate of 6%. As a result of an amendment to the current union contract, there are prior service costs of $49,000. What is the journal entry to record the change to the current union contract? O A. Pension Expense 46,060 Other Comprehensive Income 46,060 O B. Other Comprehensive Income-Prior Service Costs 49,000 Projected Benefit Obligation 49,000 O C. Pension Expense 2,940 Projected Benefit Obligation 2,940 OD. Pension Expense 0,000 Other Comprehensive Income 30.000 Question Help * Premier Sports Inc has a beginning PBO balance of S673,000 and a beginning market -related value df plan assets of $550,000. The net actuarial gain at the beginning of the period is $67,000 and the average employee base has a remaining service life of 20 years. What is the corridor? OA. S61150 O B. $55,000 O C. $27,500 O D. $67,300