in the current year, a company with a defined benefit pension plan experiences its first change in actuarial assumptions that the life expectancies of the employees expected to receieve pension benefit is increased. assuming that the pension plan is neither underfunded nor overfunded at the beginning of the year, the change in actuarial assumption is most likely to be reflected by the company as:

A. debit balance for accumulated OCI

B. a decrease to pension expense

C. a credit balance for accumulated oci

D. an increase to pension expense