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 government-wide statements? a. $3 million in pension liability b. $18 million pension expense with $3 million in pension liability c. $18 million pension expenditure d. $18 million pension expense e. $18 million pension expenditure with $3 million in pension liability