The journal entry a company uses to record fully funded pension rights for its salaried employees at the end of the year is

A) debit Salary Expense; credit Cash
B) debit Pension Expense; credit Unfunded Pension Liability
C) debit Pension Expense; credit Unfunded Pension Liability and Cash
D) debit Pension Expense; credit Cash

The journal entry to record fully funded pension rights for salaried employees at the end of the year would be to debit Pension Expense and credit Cash, as the company is recognizing the expense for funding these pension obligations and reducing its cash by the amount contributed. Option A is not correct, as this would only record the employee salaries and not the pension rights. Option B is not correct, as the pension liability is already fully funded and there is no unfunded portion. Option C is not correct, as it includes an unnecessary credit to an unfunded pension liability.