the fifteenth of the month follawing the end of each quarter. Aswame that the pension cent is 4214,600 for the Quarter ended December 31. a. Journaiee the ertry to record the accrued pension liablity on December 31. Decis 11 Jesirealize the entry to recerd the acenved pention labiliy payment to the funding apant on jacwary is. Jan.15 b. The pension plan whece a cempany pays the employee a foed annual amount based on a farmula is a