At December 31, 2012, Mallory, Inc

At December 31, 2012, Mallory, Inc., reported in its balance sheet a net loss of $12 million related to its postretirement benefit plan. The actuary for Mallory at the end of 2013 increased her estimate of future health care costs. Mallory's entry to record the effect of this change will include:

A) A debit to Loss-OCI and a credit to APBO.
B) A debit to APBO and a credit to Loss-OCI.
C) A debit to Postretirement benefit expense and a credit to APBO.
D) A debit to Postretirement benefit expense and a credit to Loss-OCI.