The Following Data Are for Guava Company's Retiree Health Care $$\begin{array} { | l | r | r | } \hline \text { Postretirement benefit expense } & 3,900 & \\\hline \text { Cash } & & 3,904\\\hline\end{array}$$

Multiple Choice

The following data are for Guava Company's retiree health care plan for the current calendar year.
- What is the correct entry to record postretirement benefit expense for the current year?

A)
B) $$\begin{array} { | l | r | r | } \hline \text { Postretirement benefit expense } & 3,900 & \\\hline \text { Cash } & & 3,904\\\hline\end{array}$$
C) $$\begin{array} { | l | c | c | } \hline \text { Postretirement benefit expense } & 4,000 & \\\hline \text { APBO } & & 4,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | l | } \hline \text { Postretirement benefit expense } & 7,600 & \\\hline \text { APBO } & & 7,600\\\hline\end{array}$$