You are the CFO of a unionized manufacturing company reporting under U.S. GAAP. The company makes sewing machine replacement parts for special sewing machines used in the stitching of the upholstery for horse-drawn carriages. Earnings are looking a bit light this quarter What could you do to boost Net Income in the current period? Increase the expected long-term rate of return on plan assets Delay cash distributions to the pension, Contribute more cash to pension