Agovernment has a single-employer defined benefit pension plan for the employees of its electric utility enterprise fund. on december 31, 2020, the government had a total pension liability for the plan of $1,300,000 and accumulated pension plan assets to pay the liability of $780,000. the assets to pay the liability are reported as a part of the enterprise fund's unrestricted fund balance. assuming no pension liability had been recorded in the enterprise fund on december 31, 2019 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 pension liability on december 31, 2020 in its enterprise fund?

Mesa company produces wooden rocking chairs. the company has two production departments, cutting and assembly. the wood is cut and sanded in cutting and then transferred to assembly to be assembled and painted. from assembly, the chairs are transferred to finished goods inventory and then are sold. mesa has compiled the following information for the month of february: cutting department assemblydepartmentdirect materials $ 73,000 $ 13,000direct labor 73,000 108,000applied manufacturing overhead 159,000 171,000cost of goods completed and transferred out 233,000 255,000required: 1, 2, 3, & 4. prepare journal entries for the transactions in the cutting and assembly departments of mesa company. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)