Use the following information for questions 30 and 31. Terraria Constructions, Inc. offers a pension plan to its employees with a pension formula of 1.50%" Years of Service"Final Year Salary Suzanne has been working for Terraria for 15 years. The corporate actuaries expect her to retire in 21 more years with a final salary of $425.000 and for her retirement period to last for 25 years. Her current salary is $175,000. The actuary's discount rate is 8%. 30. What is projected benefit obligation PBO) for Suzanne's pension? a $77313.75 b $321,791.00 $187,761.96 d $463,146.16 31 Say the company renegotiates the pension with Suzanne such that the formula is now 1.25%"Years of Service *Average of Highest Three Years Salary. The journal entry to account for this renegotiation will result in: a. An immediate debit or credit to pension expense for the entire change in PBO. b. Nothing- there is no journal entry for this at the time of the renegotiation, as it is treated as a change in accounting estimate c. A credit to OCI- Prior Service Cost for the entire change in PBO d. A debit to OCI Prior Service Cost for the entire change in PBO