Aguilera Co. established a defined contribution plan in which the company contributes \(3 \%\) of full-time employees' salaries to a traditional \(401(\mathrm{k})\) plan for each completed year of service. The amount of salaries eligible for the contribution totaled \(\$ 150,000\) in 2020 . Record the entry for Aguilera Co. for the contribution to the plan, assuming \(100 \%\) funding.