Aguilera Co. established a defined contribution plan in which the company contributes 3% of full-time employees' salaries to a traditional 401(k) plan for each completed year of service. The amount of salaries eligible for the contribution totaled $300,000 in 2020. Record the entry for Aguilera Co. for the contribution to the plan, assuming 100% funding. Account Name Date Dec. 31, 2020 Dr. Cr. 0 0 0 0