Apple Plumbing Reports Actual Returns on Plan Assets of $200,000

Apple Plumbing reports actual returns on plan assets of $200,000, while the expected return was $181,000. 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 change in actuarial assumptions?

A) $$\begin{array} { | c | r | r | } \hline \text { OCI - Actuarial Gains/Losses } & 24,000 & \\\hline \text { Projected Benefit Obligation } & & 24,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Pension Plan Assets } & 43,000 & \\\hline \text { OCI - Actuarial Gains/Losses } & & 43,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Pension Plan Assets } & 24,000 & \\\hline \text { OCI - Pension Plan Gains/Losses } & & 24,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Pension Plan Assets } & 5,000 & \\\hline \text { Pension Plan Assets } & & 5,000 \\\hline\end{array}$$