Yuri Co. operates a chain of gift shops. The company maintains a defined contribut on penslon plan for its emptoyees. The plan requires guarterly Installments to be paid to the funding agent, Whims Funds, by the fifteenth of the montis following the end of each quartec, Assume that the pension cost is $190,000 for the quarter ended December 31. a. Journalize the entry to record the accrued pension liability on December 31. Dec, 31 Journalize the entry to record the acerued pension liabil ty payment to the funding agent on lanuary is 1an15 b. The penston ptan where a conpany pays the employee a fiked annual ameunt basen cha tormuia is a Yuri Co. operates a chain of gift shops. The company maintains a defined contribut on penslon plan for its emptoyees. The plan requires guarterly Installments to be paid to the funding agent, Whims Funds, by the fifteenth of the montis following the end of each quartec, Assume that the pension cost is $190,000 for the quarter ended December 31. a. Journalize the entry to record the accrued pension liability on December 31. Dec, 31 Journalize the entry to record the acerued pension liabil ty payment to the funding agent on lanuary is 1an15 b. The penston ptan where a conpany pays the employee a fiked annual ameunt basen cha tormuia is a