Select One:

A) A Debit to Investments-Corporate Stocks for $125,000

B) A Credit to Additions-Net Increase in Fair Value of Investments for $25,000

C) No Adjustment is Necessary

D) A Debit to Deductions-Net Increase in Fair Value of Investments for $25,000

A defined benefit pension plan made an investment in corporate stocks during the year, which cost $100,000 when acquired, and has a fair value of $125,000 at its fiscal year-end. What adjustment, if any, is needed in the plan's Pension Trust Fund at its fiscal-year end