Exhibit 20-2 Minnie Co - Refer to Exhibit 20-2 $\quad 30,000$

Exhibit 20-2 Minnie Co.has an unfunded prepaid/accrued pension cost of $2, 000 (debit balance) at December 31, 2010.The following information pertains to 2011:
$\begin{array}{ll}\text { Pension expense } & \$ 320,000 \\\text { Projected benefit obligation, December 31, } 2011 & 840,000 \\\text { Contributions } & 330,000 \\\text { Plan assets (fair value) , December 31, 2011 } & 810,000\end{array}$

- Refer to Exhibit 20-2.The December 31, 2011, adjusting entry should be

A)
Other Comprehensive Income $\quad 30,000$
Accrued/Prepaid Pension Cost $\quad 30,000$
B)
Accrued/Prepaid Pension Cost $\quad$ 30,000
Other Comprehensive Income $\quad$ $\quad$ 30,000
C)
$\begin{array} { c r } \text { Other Comprehensive Income } & 42,000 \\\text { Accrued/Prepaid Pension Cost } & 42,000\end{array}$
D)
Accrued/Prepaid Pension Cost $\quad 40,000$
Other Comprehensive Income $\quad\quad 40,000$