Choice "A" is correct. The general fund would record an expenditure equal to $10,000, the amount that it paid toward its contribution to pension funding. A governmental fund's payments to a pension fund are accounted for as a fund expenditure. Any actuarially determined contribution requirement is accounted for as part of pension fund reporting.Choice "d" is incorrect. A governmental fund's payments to a pension fund are accounted for as the fund expenditure. The governmental fund expenditure is not the amount paid to beneficiaries, $8,200, as suggested by this answer.Choice "b" is incorrect. A governmental fund's payments to a pension fund are accounted for as the fund expenditure. The governmental fund expenditure is not the amount paid to beneficiaries, $8,200 plus the $800 in refunded contributions totaling $9,000, as suggested by this answer.Choice "c" is incorrect. The $13,500 in actuarially determined contributions would not be the general fund expenditure as proposed by this solution. The general fund would record an expenditures equal to $10,000, the amount that it paid toward its contribution to pension funding. A governmental fund's payments to a pension fund are accounted for as the fund expenditure. Any actuarially determined contribution requirement is accounted for as part of pension fund reporting.