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?

Areal estate agent is considering changing her cell phone plan. there are three plans to choose from, all of which involve a monthly service charge of $20. plan a has a cost of $.42 a minute for daytime calls and $.17 a minute for evening calls. plan b has a charge of $.52 a minute for daytime calls and $.15 a minute for evening calls. plan c has a flat rate of $80 with 275 minutes of calls allowed per month and a charge of $.38 per minute beyond that, day or evening. a. determine the total charge under each plan for this case: 150 minutes of day calls and 70 minutes of evening calls in a month. (do not round intermediate calculations. round your answer to 2 decimal places. omit the "$" sign in your response.)c. if the agent will use the service for daytime calls, over what range of call minutes will each plan be optimal? (round each answer to the nearest whole number. include the indifference point itself in each answer.)d. suppose that the agent expects both daytime and evening calls. at what point (i. e., percentage of total call minutes used for daytime calls) would she be indifferent between plans a and b?