Castillo company has a defined benefit pension plan. at the end of the reporting year, the following data were available: beginning pbo, $75,000; service cost, $18,000; interest cost, $5,000; benefits paid for the year, $9,000; ending pbo, $89,000; the expected return on plan assets, $10,000; and cash deposited with pension trustee, $17,000. there were no other pension-related costs. the journal entry to record the annual pension costs will include a credit to the pbo for:
a. $13,000.
b. $17,000.
c. $18,000.
d. $23,000.