Accrual of employees portion of pension plan journal entry includes:
a) CR - Pension Plan Payable
b) DR -Pension plan payable
c) DR - employee benefits expense
d) DR - pension plan expense
For a dishonoured note the one's who is supposed to pay entry includes:
a) DR - cash
b) CR - Accounts Rec.
c) DR - Interest expense
d) CR - Notes Rec.