A city's pension is run by a third-party administrator. The administrator calculates the amount due to the pension each year at the end of the year. In Year 1, the administrator informed the ci ty that $20 million was due to the pension fund. The city will pay the $20 million to the administrator in January of Year 2. Which entry should th is city make in its general fund when it receives notice from the administrator at the end of Year 1? A. Debit pension expense; credit pension liability B. Debit pension expenditure; credit pension liability C. Debit pension liabil ity; cred it deferred expenditures D. Debit pension expense; credit cash