Lets Go Inc. sponsors a defined benefit plan and determined that for the current year of 2020, service cost was \(\$ 250,000\), amortization of prior service cost was \(\$ 1,800\), interest cost was \(\$ 21,100\), and the expected (and actual) return on plan assets was \(\$ 18,000\). LetsGo will contribute \(\$ 45,000\) to the plan for 2020 and payments to retirees totaled \(\$ 15,000\) in 2020 . Record the journal entries for pension expense, to fund the plan, and to pay benefits for 2020 .