which accounts are effected?

In a defined contribution pension plan, the employer pays 5% of gross salaries which are 2.7m. The employer pays 10k per month into the pension plan.

So 2.7m x 5% = 135k
120 paid (10k x 12 months)
135k-120k = 15 accrued.

Where would these figures go?(which accounts in the income statement or sofp?)

Does the 15k go to accrued pension in current liabilities?

The answer says 135k is charged to the p&l, where does the 120k(135-15 accrued) go in p&l and where does the 135k go?

Sorry if this doesn’t make much sense lol