Which of the following independent scenarios could explain the following journal entry? Choose all. Pension Expense OCI-G/L Cash 85,000 33,000 70,000 3,000 45,000 OCI-PSC Pension Asset/Liability A. The company contributed $70,000 to the pension fund. B. At the beginning of the year, the company had $36,000 debit related to prior service cost in AOCI. The average remaining service life of employees was 12 years. c. The company extended their pension plan to a janitor who had been working for 5 years already. They want his pension benefits to be retroactive, so they recorded the value of his prior service cost ($3,000). D. Expected return was $48,000 but actual return was only $15,000. There were no actuarial adjustments during the year, and the beginning AOCI - G/L was not greater than the corridor amount. E. The pension fund paid benefits of $70,000. F. Actual return was $41,000, and expected return was only $8,000. There were no actuarial adjustments during the year, and the beginning AOCI - G/L was not greater than the corridor amount. G. At the beginning of the year, the pension plan was overfunded; however, at the end of the year, the projected benefit obligation exceeded the plan assets by $45,000.