Answer plz

C) Savings p D) None of these is correct. 19) The accounting for defined contribution pension plans is easy because each year: A) The employer records pension expense equal to the amount paid out to retirees. B) The employer records pension expense based on an amount provided by the actuary. C) The employer records pension expense equal to the annual contribution. D) The employer records pension expense based on the earnings of the plan assets. 20) Which of the following is not an uncertainty that complicates determining how much to set aside each year to ensure that sufficient funds are available to provide the benefits promised under a defined benefit plan? A) Employee turnover. B) Number of employees who retired last year. C) Future inflation rates. D) Future compensation levels. 21) To help assess the uncertainties that surround a defined benefit pension plan, corporations frequently hire a(n): A) CPA. B) Attorney. C) Investment analyst. D) Actuary