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The following transactions affected the Rich Co. pension plan in Year 6: I. Amortization of an actuarial loss. II. Benefit payout to plan beneficiaries. III.

The following transactions affected the Rich Co. pension plan in Year 6: I. Amortization of an actuarial loss. II. Benefit payout to plan beneficiaries. III. Prior service cost booked in the current period. IV. Contributions made by Rich to the plan. The plan's funded status will decrease as a result of:

a. II and IV

b. III only

c. I and II

d. IV only

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