Code Which Equation Is Correct?
A)F = $\pm$ A - E + B + D

Code: $\begin{array}{ll}\mathrm{A}= & \text { amortization of unrecogrized prior service cost } \\\mathrm{B}= & \text { interest cost } \\\mathrm{C}= & \text { gain or loss(to the extent recogrized }\\\mathrm{D}= & \text { service cost } \\\mathrm{E}= & \text { expected return on plan assets } \\\mathrm{F}= & \text { net periodic pension expense to be reported on the income statement }\end{array}$ Which equation is correct?

A) F = $\pm$ A - E + B + D $\pm$ C
B) F = B + D $\pm$ A $\pm$ C + E
C) F = D - B $\pm$ C - E $\pm$ A
D) F = B $\pm$ C - E - D $\pm$ A