Question 4 (1 point) UPS has an OVERFUNDED pension plan. True False Question 5 (1 point) 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. Benefits Expense 8,500,000 Cr. Cash 8,500,000 Dr. Pension Expense 8,500,000 Cr. Pension Liability 8,500,000 O Dr. Pension Liability 8,500,000 Cr. Cash 8,500,000 Dr. Cash 8,500,000 Cr. Benefits Expense 8,500,000