$($L$.$O$.1)$ In accounting for a defined benefit pension plan:

A$.$ an appropriate funding pattern must be established to insure that enough monies will be available at retirement to meet the benefits promised.

B$.$ the employer's responsibility is simply to make a contribution each year based on the formula established in the plan.

C$.$ the expense recognized each period is equal to the cash contribution.

D$.$ the liability is determined based upon known variables that reflect future salary levels promised to employees.