Kidman Inc. sponsors a defined benefit plan and determined that for the current year of 2020, service cost was \(\$ 10,000\), interest cost was \(\$ 2,100\), and the expected (and actual) return on plan assets was \(\$ 2,000\). Kidman will contribute \(\$ 1,800\) to the plan on December 31, 2020. Record the journal entries for pension expense and to fund the plan for 2020 , assuming no benefits are paid during the year.