Big City provides a defined benefit pension plan for employees of the city water department, an enterprise fund. Assume that the service cost component is $420,000, and interest on the pension liability is $380,0000 for the year. Actual returns on plan assets for the year were $300,000, while the projected level of earnings on plan investments was $360,000. This difference is to be amortized over a five-year period, beginning this year. Finally, assume the city is amortizing a deferred inflow resulting from the change in plan assumptions from the prior year in the amount of $10,000 per year. Prepare journal entries to record annual pension expense for the enterprise fund.