Apple Plumbing Reports Actual Returns on Plan Assets of $140,000 $\begin{array}{|l|l|r|}\hline\text { Pension Plan Assets } & 19,000 \\\hline \text { OCI - Actuarial Gains/Losses } &&19,000\\\hline\end{array}$

question 87

Multiple Choice

Apple Plumbing reports actual returns on plan assets of $140,000, while the expected return was $121,000. In addition, an employee wellness program has resulted in changes in actuarial assumptions that result in an increase in the PBO of $24,000. What is the journal entry to record the gain on plan assets?

• A) \(\begin{array}{|l|l|r|}
• \hline\text { Pension Plan Assets } & 19,000 \\
• \hline \text { OCI - Actuarial Gains/Losses } &&19,000\\
• \hline
• \end{array}\)
• B) \(\begin{array}{|l|l|r|}
• \hline \text { Pension Plan Assets } & 19,000 \\
• \hline \text { Retained Earnings } &&19,000\\
• \hline
• \end{array}\)
• C) \(\begin{array}{|l|r|r|}
• \hline\text { Pension Plan Assets } & 19,000 \\
• \hline \text { OCI - Pension Plan Gains/Losses } && 19,000\\
• \hline
• \end{array}\)
• D) \(\begin{array}{|l|l|r|}
• \hline\text { OCI - Pension Plan Gains/Losses } & 19,000 \\
• \hline \text { Pension Plan Assets } &&19,000\\
• \hline
• \end{array}\)

---

Definitions:

Paper Health Records

Traditional physical documents that contain the medical and treatment history of a patient in a healthcare provider's office.

Illegible

Referring to handwriting or print that is difficult or impossible to read due to poor handwriting, print quality, or damage.

Hand-Off Report

A communication process between healthcare providers detailing critical patient information during transitions of care.

Change in Client Status

An alteration in a patient's condition or situation which may require reassessment, modification of care plans, or emergency intervention.