Beta Corporation has a defined benefit pension plan. Beta received the following information for the year, 2020:

Projected benefit obligation
Balance, January 1	$120,000,000
Service cost	21,600,000
Interest cost	????
Benefits paid	(9,600,000)
Balance, December 31	$??????????
Plan assets
Balance, January 1	$84,000,000
Expected return on plan assets	???????
Contribution	19,200,000
Benefits paid	(9,600,000)
Balance, December 31	$??????????

A 9% appropriately apply to expected return on plan assets as well as expected interest on Projected Benefit Obligation.

21- the journal entry to record the pension expense and funding for the year is(are):

A) Debit Credit

Pension expense	24,840,000
Pension assets / liabilities		5,640,000
Cash		19,200,000

B)

Plan assets	21,000,000
Cash		21,000,000

C)

Pension expense	20,700,000
Pension assets / liabilities		4,700,000
Cash		16,000,000

D)

Pension expense	21,000,000
Pension Benefit Obligations		5,000,000
Cash		16,000,000

E) None of the above