Recording Pension Expense and Plan Funding Kidman Inc. sponsors a defined benefit plan and determined that for the current year of 2020, service cost was $10,000, interest cost was $2,100, and the expected (and actual) return on plan assets was $2,000. Kidman will contribute $1,800 to the plan on December 31, 2020. Record the journal entries for pension expense and to fund the plan for 2020, assuming no benefits are paid during the year. Note: List multiple debits (when applicable) in alphabetical order and list multiple credits (when applicable) in alphabetical order. Dr. Cr. 10.100 0 0 10,100 0 0 Date Account Name Dec 31, 2020 Pension Expense Accrued Pension Liability OCI--Prior Service Cost To record pension expense Date Account Name Dec 31, 2020 Pension Expense Cash To record plan funding Cr. Dr. 1,800 0 0 1,800