A Government Has a Single-Employer Defined Benefit Pension Plan for Its

A government has a single-employer defined benefit pension plan for its firefighters. At its December 31, 2019 fiscal year-end, the government had a total pension liability for the plan of $1,200,000 and the related pension's plan net position was $800,000. On December 31, 2020, the government had a total pension liability for the plan of $1,300,000 and the related pension's plan net position was $780,000.
Assuming no net pension liability had been recorded in the General Fund on December 31, 2018, what journal entry does the government need to make to record the government's net pension liability on December 31, 2019 in its General Fund?
a.
$\begin{array}{llr} \text { Pension expense} &400,000\\ \text { Net pension liability } &&400,000\\\end{array}$

b.
$\begin{array}{llr} \text { Expenditures--pension} &400,000\\ \text { Net pension liability} &&400,000\\\end{array}$

c.
$\begin{array}{llr} \text { Pension expense } &520,000\\ \text { Net pension liability } &&520,000\\\end{array}$

d.
$\begin{array}{llr} \text { Expenditures--pension } &120,000\\ \text { Net pension liability } &&120,000\\\end{array}$

e. None of the above.