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 $130,000 cash to the pension plan trustee,which one of the following journal entries properly records the payment?

A) DR Pension expense $~~~~~~~~$$~~~~~~~~$ 90,000
DR Pension asset $~~~~~~~~$$~~~~~~~~~~~~~$ 40,000
$~~~~$ CR Cash $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$ 130,000
B) DR Pension expense $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$ 120,000
DR Pension asset $~~~~~~~~$$~~~~~~~~$$~~~~~~~~~~~~$ 10,000
$~~~~$ CR Cash $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$ 130,000
C) DR Pension expense $\quad$ 130,000
CR Cash $\quad$ 130,000
D) DR Pension expense $~~~~~~~~$ 160,000
CR Cash $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~~~~~~~~$ 130,000
CR Pension liability $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$ 30,000