Cedar Ridge Services Ltd. maintains a defined contribution p…

Cedаr Ridge Services Ltd. mаintаins a defined cоntributiоn pensiоn plan.Under the plan:employees contribute 3% of eligible salaries; andCedar Ridge contributes 4% of eligible salaries.Eligible employee salaries for the year totalled $3,000,000. Employee contributions were withheld and remitted separately and are not part of Cedar Ridge’s pension expense.By December 31, Cedar Ridge had remitted $110,000 of its required employer contributions.Which combination correctly reports Cedar Ridge’s pension expense and pension payable at December 31?