Items 1 and 2 are based on the following:

Elm City contributes to and administers a single-employer defined benefit pension plan on behalf of its covered employees. The plan is accounted for in a pension trust fund. For the year ended December 31, 2005, employer contributions to the pension trust fund amounted to $11,000.

What account should be credited in the pension trust fund to record the 2005 employer contribution of $11,000?

  1. Additions.
  2. Other Financing Sources Control.
  3. Due from Special Revenue Fund.
  4. Pension Benefit Obligation.

To record the 2005 pension contribution of $11,000, what debit is required in the governmental-type fund used in connection with employer pension contributions?

  1. Other Financing Uses Control.
  2. Expenditures Control.
  3. Expenses Control.
  4. Due to Pension Trust Fund.