Your city has been informed by the pension actuary that the proper pension contribution for the year would be $18 million. However, your city has only budgeted $15 million and so this is the amount that they pay. What is recorded in the general fund? a. $15 million pension expense with $3 million in pension liability b. $15 million pension expenditure with $3 million in pension liability c. $15 million pension expense d. $3 million in pension liability e. $15 million pension expenditure