Exhibit 19-01 Marley Co $\quad$ 30,000
Accrued/Prepaid Pension Cost $\quad$

Exhibit 19-01 Marley Co. has an underfunded prepaid/accrued pension cost of $2,000 (debit balance) at December 31, 2014. The following information pertains to 2015:
-Refer to Exhibit 19-1. The December 31, 2015, adjusting entry should be

A) Other Comprehensive Income $\quad$ 30,000
Accrued/Prepaid Pension Cost $\quad$ 30,000

B) Accrued/Prepaid Pension Cost $\quad$ 30,000
Other Comprehensive Income $\quad$ 30,000

C) Other Comprehensive Income $\quad$ 42,000
Accrued/Prepaid Pension Cost $\quad$ 42,000

D) Accrued/Prepaid Pension Cost $\quad$ 40,000
Other Comprehensive Income $\quad$ 40,000