Record pension expenditures are not always influenced by actuarial computations. Note I only need the NUMBER 2 answered, number one is not needed. Hayward City maintains a defined benenfit pension plan for its employees. In a recent year the city contributed $5million to its pension fund. However, its annual pension cost as calculated by its actuary was $7million. The city accounts for the pension contributions in a governmental fund. 1.Record the Pension expenditure in the appropriate fund. 2. Suppose in the following year the city contributed $6 million to its pension find, but its annual cost per actuary is only $5million. Prepare the appropriate journal entries