Pension Plan

On January $1,$ Year $5,$ Soloman Company changes the factor in the benefit formula from $0\mathrm{.}02$ to $0\mathrm{.}022,$ retroactive to the adoption of the plan. The amendment will result in $a(n)$ :

a$.$ decrease in pension cost.

b$.$ increase in plan assets.

c$.$ increase in service cost.

d$.$ decrease in projected benefit obligation.