Mande Corp offers its employees a defined contribution plan. During the month Mande Corp contributes $$50,000$ to the pension fund in order to match contributions of its employees. Mande Corp should make the following entry for pension expense:

debit pension expense for $$100,000($both employer plus employee contributions$)$

a debit to cash for $$50,000$

debit pension expense for $$50,000$

a credit to accrued pension liability for $$50,000$