Tacit inc. sponsors a defined benefit plan and determined that for the current year, service cost was $200,000, amortization of prior service cost was $1,440, interest cost was $16,880, and the expected (and actual) return on plan assets was $14,400. Tacit inc. contributes $36,000 to the plan, and payments to retirees total $12,000 Record the journal entries (1) for pension expense, (2) to fund the plan, and (3) to pay benefits for the year. Date 1. Dec. 31 Account Name Dr. Cr. 0 0 0 0 0 To recurt pension expense 2. Dec. 31 0 0 0 To record olan funding 3. Dec. 31 D 0 0 To record benefit payments