A defined benefit plan requires an annual pension cost of $109,000 based on estimates of future pension liabilities. On December 31, the company pays $93,000 to the pension fund. The journal entry will include a

a.debit to Pension Expense for $93,000.

b.debit to Unfunded Pension Liability for $93,000.

c.credit to Unfunded Pension Liability for $16,000.

d.credit to Cash for $109,000.