Which of the following are true? 1. For a defined denefit plan, an employer provides guaranteed payments based on a formula that usually takes into account salary and years of service. II. Companies with defined benefit plans must recognize on their balance sheet the overfunded (pension asset) or underfunded (pension liability) status of the pension plans. III. For a defined contribution plan, employers bear the investment risk. I and III I and II II and III O I, II and