At the end of the current year, Eastern Electric received the following information from its actuarial firm:

Pension expense	$	2,500,000
Postretirement benefits expense		800,000

The pension plan is fully funded. Eastern Electric has funded only 40% of the nonpension postretirement benefits this year.

a-b.

Record pension expense and nonpension postretirement benefit expenses for the entire year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 1.) (Record the payments to a fully funded pension plan) 2.) (Record the postretirement benefits expense and unfunded liability.)