At the end of an accounting period a company calculates the amount of pension expense to be

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At the end of an accounting period a company calculates the amount of pension expense to be charged. What double entry is required to record this?

(a) Debit provision for pension, credit pension expense.

(b) Debit cash, credit pension expense.

(c) Debit pension expense, credit cash.

(d) Debit pension expense, credit provision for pension.

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