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Please help me with this question. I believe D and E are wrong. thank you At the beginning of the year, Lancaster Company's actuaries projected

Please help me with this question. I believe D and E are wrong. thank you At the beginning of the year, Lancaster Company's actuaries projected an expected rate of return on plan assets of $60,000. The actual rate of return was $48,000. What entry is made to
account for the difference this year?
B. No entry is needed; the expected rate of return is only an estimate.
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