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The city of Czerkawski has two pension plansone is a defined benefit plan for its Water and Sewer Enterprise Fund employees and the other is a defined contribution plan for its general government employees. A single-employer defined benefit pension plan (with a trust that meets GASB requirements) is used to accumulate resources for and to provide benefits to retirees of the citys Water and Sewer Enterprise Fund. Assume that the actuary for the city of Czerkawskis Water and Sewer Enterprise Fund measures its net pension liability on December 31, 2022, which is its fiscal year-end. The actuary provides the following additional information in its reporting package to the city of Czerkawskis accounting department for its use in preparing the Water and Sewer Enterprise Funds December 31, 2022 financial statements.

Actuarial Provided Account Information Net pension liability Deferred inflow of resources-investment gain Deferred outflow of resources-economic factors Fiscal Year Ending Fiscal Year Ending December 31, 2021 December 31, 2022 $8,380,000 $8,800,000 420,000 350,000 424,000 371,000 The city of Czerkawski contributed $1,080,000 cash to the defined benefit pension plan during the fiscal year ending December 31, 2022. The city's general government employees participate in a defined contribution plan. During 2022, the city made $4,200,000 in cash contributions to its employees' individual defined contribution pension retirement accounts. Based on benefit terms, the city was required to contribute an additional $280,000 during 2022 that it did not contribute. 1. Prepare the journal entry to record the defined benefit pension related activity, including the pension expense, for the city of Czerkawski's Water and Sewer Enterprise Fund for its 2022 fiscal year. Enter the accounts in order of magnitude (largest to smallest balances), debits first. Account Debit Credit 0 x V 0 x O O O O V 0X 0 X 0 1,080,000 Cash To record the pension adjustment for fiscal year 2022. 2. Prepare the journal entries to (a) record the cash contributions and (b) record any required year-end accrual for the city's defined contribution plan in the city's General Fund. Account Debit Credit 0 0 x 0 0 X a) To record cash contribution to defined contribution plans. 0 0 X 0 0 X b) To record any pension liability for fiscal year 2022

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