3M provides the following information about its defined contribution plans in its footnotes. Based on this information, 3M made the following journal entry to record its matching contributions in 2019: 3M Notes to Consolidated Financial Statements The Company also sponsors employee savings plans under Section 401(k) of the Internal Revenue Code. These plans are offered to substantially all regular U.S. employees. Employer contributions to the U.S. defined contribution plans were $186 million, $173 million and $159 million for 2019, 2018 and 2017, respectively.