cassy budd company has a defined benefit pension plan. at the end of the reporting year, the following data were available: beginning pbo, $78,000; service cost, $18,300; interest cost, $5,300; benefits paid for the year, $9,300; ending pbo, $92,300; the expected return on plan assets, $10,300; and cash deposited with pension trustee, $20,500. there were no other pension-related costs. the journal entry to record the annual pension costs will include a credit to the pbo for:
