Gidgets Cat Emporium Inc. (GCE) maintains a defined contribution pension plan for its employees. GCE is required to contribute 8% of qualifying employees salaries to the pension.

GCEs year-end is December 31. Other pertinent information follows:

On February 15, 2019, GCE remitted $400,000 to the pension trust pertaining to the funding of its pension obligation for 2018.

For the year ended December 31, 2019, GCEs wage expense totalled $15.1 million, $13.4 million of which were qualifying salaries.

On December 31, 2019, GCE remitted $1 million to the pension trust.

Required: Provide the journal entry for Gidgets Cat Emporium Inc.s pension plan for 2019.