In Chipotle's Footnote 9, they state: "Defined Contribution Plan-We maintain the Chipotle Mexican Grill 401(k) Plan. We match 100% of the first 3% of pay contributed by each eligible employee and 50% on the next 2% of pay contributed. Employees become eligible to receive matching contributions after one year of service with Chipotle. For the year ended December 31, 2020, matching contributions totaled approximately $8.5 million." What journal entry did Chipotle make to record the matching contributions for its 401(k) plan? Dr. Pension Expense 8,500,000 Cr. Pension Liability 8,500,000 Dr. Pension Liability 8,500,000 Cr. Cash 8,500,000 Dr. Benefits Expense 8,500,000 Cr. Cash 8,500,000