Apple Plumbing Reports Actual Returns on Plan Assets of $140,000 $\begin{array}{|l|l|r|}\hline\text { Pension Plan Assets } & 19,000 \\\hline \text { OCI - Actuarial Gains/Losses } &&19,000\\\hline\end{array}$

Apple Plumbing reports actual returns on plan assets of $140,000, while the expected return was $121,000. In addition, an employee wellness program has resulted in changes in actuarial assumptions that result in an increase in the PBO of $24,000. What is the journal entry to record the gain on plan assets?

A) $\begin{array}{|l|l|r|}\hline\text { Pension Plan Assets } & 19,000 \\\hline \text { OCI - Actuarial Gains/Losses } &&19,000\\\hline\end{array}$
B) $\begin{array}{|l|l|r|}\hline \text { Pension Plan Assets } & 19,000 \\\hline \text { Retained Earnings } &&19,000\\\hline \end{array}$
C) $\begin{array}{|l|r|r|}\hline\text { Pension Plan Assets } & 19,000 \\\hline \text { OCI - Pension Plan Gains/Losses } && 19,000\\\hline\end{array}$

D) $\begin{array}{|l|l|r|}\hline\text { OCI - Pension Plan Gains/Losses } & 19,000 \\\hline \text { Pension Plan Assets } &&19,000\\\hline\end{array}$