Dec. 14:Journalized the payment of the September 15 note at maturity Date DescriptionDebit Credit Dec. 14 Dec. 31: The pension cost for the year was $190,400, of which $139,700was paid to the pension plan trustee Date Description Debit Credit Dec. 31 Dec. 14:Journalized the payment of the September 15 note at maturity Date DescriptionDebit Credit Dec. 14 Dec. 31: The pension cost for the year was $190,400, of which $139,700was paid to the pension plan trustee Date Description Debit Credit Dec. 31