单项选择题For 20X0, Garvey Chambers plc had pension expense of £61 million and contributed £52 million to the pension fund. Which of the following is the journal entry that Garvey Chambers would make to record pension expense and funding? ()
A.Dr. Pension
Expense 61,000,000
Cr.
Defined benefit pension Asset/Liability 9,000,000
Cr.Cash 52,000,000
B.Dr.Pension
Expense 61,000,000
Dr Defined benefit pension Asset/Liability 9,000,000
Cr.Cash 70,000,000
C.Dr.Pension
Expense 52,000,000
Dr. Defined benefit pension
Asset/Liability 9,000,000
Cr.Cash 61,000,000
D.Dr.Pension
Expense 9,000,000
Dr.
Defined benefit pension Asset/Liability 52,000,000
Cr.Cash 61,000,000