The journal entry a company uses to record fully funded pension rights for its salaried employees at the end of the year is a. debit Pension Expense; credit Unfunded Pension Liability and Cash.
b. debit Pension Expense; credit Unfunded Pension Liability.
c. debit Pension Expense; credit Cash.
d. debit Salary Expense; credit Cash.

The answer is C.

Explanation:

The correct option to the question is C.

Debit pension expense and credit cash.

Because the pension expense account is increasing, we debit. Increase in expense goes to the debit side.

And because cash is reducing by paying out pension expense from there, we credit the cash account. Decrease in asset(like cash) goes to the credit side.

match each type of restriction with one of its effects.

a. land-use laws

b. labor laws

c. banking regulations

a. controlled development of towns and cities

b. protection of young workers

c. greater financial stability

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