TKE Corporation Established a Defined Benefit Pension Plan in 2012

TKE Corporation established a defined benefit pension plan in 2012. TKE has provided the following information for the year ended December 31, 2014:
$\begin{array}{lr}\text { Service cost } & \$ 90,000 \\\text { Interest cost } & \$ 120,000 \\\text { Actual return on plan assets } & \$ 70,000 \\\text { Expected return on plan assets } & \$ 80,000 \\\text { Amortization of prior service costs } & \$ 30,000\end{array}$
-If the company contributes $160,000 cash to the pension plan trustee,which one of the following journal entries properly records the payment?

A) $\begin{array}{lll}\text { DR } & \text { Pension expense } & 90,000 \\\text { DR } & \text { Pension asset } & 70,000\\\text { CR Cash }&160,000\end{array}$
B) $\begin{array}{lll}\text { DR } & \text { Pension expense } & 120,000 \\\text { DR } & \text { Pension asset } & 40,000\\\text { CR Cash }&160,000\end{array}$
C) DR Pension expense $\quad$ 160,000
CR Cash $\quad$ 160,000
D) $\begin{array}{l}\text { DR Pension expense }&170,000 \\~~~\text { CR Cash}& &160,000 \\~~~\text { CR Pension liability}&&10,000\end{array}$