Agovernment has a single-employer defined benefit pension plan for the employees of its electric utility enterprise fund. 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 the net pension liability had been recorded in its enterprise fund on december 31, 2018 and there is no pension related deferred inflows or outflows of resources, what journal entry does the government need to make to record the government's net pension liability on december 31, 2020 in its enterprise fund?

Jason started last week with $900 in his checking account. during the week, he wrote the checks below. at the end of the week, jason received a paycheck for $534.59. he recorded all of these transactions in his check register. trans typ./ check no. date description of transaction payment/ debit deposit/ credit (+) balance 900 00 241 12/4 miller's food market 53.21 53 21 groceries 846 79 242 12/7 frank's auto parts 24.05 24 05 oil and filter 822 74 243 12/8 mike's barber shop 15.00 15 00 haircut 807 74 deposit 12/9 paycheck 534.59 534 59 1,342 33 evaluate jason's check register. a. jason did a good job; everything is correct. b. the final balance is wrong; jason did not add everything correctly. c. jason should have written debit instead of deposit for the transaction type. d. jason entered the amount for his paycheck in the wrong column.