Pension Plan Entries Yuri Cooperates a chain of shops. The company maintains a defined contribution pension plan for its employees. The plan requires quarterly installments to be paid to the funding agent, Whims Funds, by the fifteenth of the month following the end of each quarter. Assume that the pension cost is $133,300 for the quarter ended December 31 a. Journalize the entry to record the accrued pension liability on December 31 Dec. 31 Journalize the entry to record the accrued pension liability payment to the funding agent on January 15 Jan. 15 b. The pension plan where a company pays the employee a fixed annual amount based on a for Pem Accrued Product Warranty 3% of sales. Assume that sales were $353,000 for January, On February 7, a customer received warranty repairs Fosters Manufacturing Co. warrants its products for one year. The estimated product warranty requiring $285 of parts and $105 of labor. .. Journalize the adjusting entry required at January 31, the end of the first month of the current cal year, to record the accrued product warranty an amount box does not require an entry leave it blank b. Journalize the entry t ward the anty work provided in February. If an amount box does not require an entry leave it blank