Exhibit 19-01 Marley Co. Has an Underfunded Prepaid/accrued Pension Cost of $2,000

Exhibit 19-01
Marley Co. has an underfunded prepaid/accrued pension cost of $2,000 debit balance) at December 31, 2015. The following information pertains to 2016:
-Refer to Exhibit 19-1. The balance in Prepaid/Accrued Pension Cost at December 31, 2016, should be

A) $30,000 debit.
B) $30,000 credit.
C) $8,000 credit.
D) $10,000 credit.