Tablet Co. has a defined benefit plan. The following information has been provided to you relating to the plan: Current service cost for 20X6, measured using the projected unit credit method $ 326,000 New past service cost, granted 1 January 20X6 97,000 Amount paid to pension fund trustee on 1 July 20X6 984,000 Actuarial gains in 20X6, due to higher mortality rates (103,000 ) Actual earnings on the plan assets 904,000 Benefits paid to pensioners 130,000 31 December 20X5 Defined benefit obligation $(12,305,000 ) Plan assets 9,874,000 Accumulated OCI, Pension 241,000 Retained earnings (18,300,000 ) The market yield for high-quality corporate bonds of similar term is 6%. Tablet Co follows IFRS. Required: Prepare the journal entry to record service costs and contributions made to the plan. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)