a defined benefit plan requires an annual pension cost of $90,000 based on estimates of future pension liabilities. on december 31, the company pays $70,000 to the pension fund. the journal entry will include a.a credit to cash for $90,000. b.a debit to pension expense for $70,000. c.a debit to unfunded pension liability for $70,000. d.a credit to unfunded pension liability for $20,000.
