Co. B contributes to a defined contribution retirement plan for its salaried employees. Co. B's contributions to the retirement plan are calculated as 10% of the employees' basic salaries (amounting to $2 million for the current year) and are expensed as incurred. The employees also contribute 5% of their basic salaries to the retirement plan. Required: a) Determine Co. B's pension obligation and prepare the journal entry of the pension expense for the current year. b) What are the post-employment benefits to be received by a salaried employee of the company