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 $170,000 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 $~~~~~~~~$$~~~~~~~~$$~~~~~~~~~~~~$ 80,000
$~~~~~~~~$ CR Cash $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~~~~$ 170,000

B) DR Pension expense $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$ 120,000
DR Pension asset $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$ 50,000
$~~~~~~~~$ CR Cash $~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$$~~~~~~~~$ 170,000
C) DR Pension expense $\quad$$\quad$ 160,000
DR Pension asset $\quad$$\quad$ 10,000
CR Cash $\quad$$\quad$ 170,000
D) DR Pension expense $\quad$ 170,000
CR Cash $\quad$ 170,000