QUESTION 2 In accounting for a defined benefit pension plan A the expense recognized each period is equal to the cash contribution. B. an appropriate funding pattern must be established to ensure that enough monies will be available at retirement to meet the benefits promised. the employer's responsibility is simply to make a contribution each year based on the formula established in the plan. D.the liability is determined based upon known variables that reflect future salary levels promised to employees. QUESTION 3 Prior service cost is amortized on a A straight-line basis over the expected future years of service. B. straight-line basis over 15 years. years-of-service method or on a straight-line basis over the average remaining service life of active employees. D. straight-line basis over the average remaining service life of active employees or 15 years, whichever is longer