Recording Pension Expense and Plan Funding Kidman Inc. sponsors a defined benefit plan and determined that for the current year, service cost was $10,000, interest cost was $2,100, and the expected (and actual) return on plan assets was $2,000. Kidman contributes $1,800 to the plan on December 31. Record the journal entries (1) for pension expense and (2) to fund the plan for the year, assuming no benefits are paid during the year. Date Account Name Dr. Cr. 1. Dec. 31 Answer 1 Answer 2 Answer 3 To record pension expense 2. Dec. 31 Answer 4 Answer 5 To record plan funding