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3 Vacation Pay and Persion Eenents Regling Company provides its employees vacation benefits and a defined benefrt pension plan. Employees earned vacabon pay of $40,000

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Vacation Pay and Persion Eenents Regling Company provides its employees vacation benefits and a defined benefrt pension plan. Employees earned vacabon pay of $40,000 for the period. The pension formula calculated a pension cost of $222.750. Only $185,000 was contrbuted to the pension plan administrator

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