Which of the following statements is a correct statement? A. In a defined contribution plan, the employer agrees to contribute to a pension trust a certain sum each period, based on a formula B. In a defined benefit plan, the employer agrees to contribute to a pension trust a certain sum each period, based on a formula C. A pension fund is not a separate legal and accounting entity from the company D. A defined contribution plan outlines the benefits that employees will receive when they retire The actual return on plan assets A. includes interest, dividends, and realized and unrealized gains and losses on plan assets. B. is equal to the expected rate of return times the fair value of the plan assets at the beginning of the period C. is equal to interest expenses accrued each year on the projected benefit obligation, just as it does on any discounted debt. D. is equal to the change in the fair value of the plan assets during the year