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The Cinci Company announces a pension plan amendment on 1/1/19, resulting in extra retirement benefits applied retrospectively based on service years. Cinci's 1/1/19 journal entry

The Cinci Company announces a pension plan amendment on 1/1/19, resulting in extra retirement benefits applied retrospectively based on service years. Cinci's 1/1/19 journal entry will debit and credit (respectively) what accounts?

Select one:

a. PBO, OCI

b. OCI, Pension Expense

c. OCI, PBO

d. Pension Expense, PBO

e. Pension Expense, OCI

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