Answer:
A.
 Dr Vacation pay expenses $40,000
 Cr Vacation pay payable $40,000
B.
Dr Pension expenses $222,750
Cr Cash $185,000
Cr Unfunded pension liability $37,750
Explanation:
Regling Company Journal entries 
A.
 Dr Vacation pay expenses $40,000
 Cr Vacation pay payable $40,000
B.
Dr Pension expenses $222,750
Cr Cash $185,000
Cr Unfunded Pension liability $37,750