Please answer the questions.

Exhibit 19-01 Marley Co. has an underfunded prepaid/accrued pension cost of $2,000 (debit balance) at December 31, 2019. The following information pertains to 2020: Refer to Exhibit 19-1. The December 31,2020 , adjusting entry should be Current GAAP regarding employers' accounting for defined benefit pension plans defines a pension plan as being underfunded at the end of the period when poojected benefit obligation exceods the fair value of plan assets fuir value of the plan asets exceed the accumulated benefit obligation accurwilated benefit obligation erceedr the fair valoe of the plas assets fir value of pian auses nceeda the projected beneft obligation