Question 5 (1 point) A company has a defined benefit pension asset of $1,300,000 at the beginning of the year. The company contributes $4,000,000 to the pension during the year and records a pension expense of $6,200,000. The closing balance of the defined benefit pension plan at year-end is therefore a: O A) $900,000 liability OB) $900,000 asset C) $5,300,000 asset D) $3,500,000 asset