The Peanut Company Has a Defined Benefit Pension Plan for Its

The Peanut Company has a defined benefit pension plan for its employees. The following information pertains to the pension plan: The December 31, 2015 adjusting journal entries include a

A) debit to Accrued/Prepaid Pension Cost for $7,700.
B) debit to Other Comprehensive Income for $7,700.
C) credit to Other Comprehensive Income for $110,300.
D) credit to Accrued/Prepaid Pension Cost for $110,300.