g letsgo inc. sponsors a defined benefit plan and determined that for the current year, service cost was $250,000, amortization of prior service cost was $1,800, interest cost was $21,100, and the expected (and actual) return on plan assets was $18,000. letsgo inc. contributes $45,000 to the plan, and payments to retirees total $15,000. record the journal entries (1) for pension expense, (2) to fund the plan, and (3) to pay benefits for the year.