Gidget’s Cat Emporium Inc. (GCE) maintains a defined contribution pension plan for its employees. GCE is required to contribute 8% of qualifying employees’ salaries to the pension. GCE’s year-end is December 31. Other pertinent information follows:

■On February 15, 2019, GCE remitted $400,000 to the pension trust pertaining to the funding of its pension obligation for 2018.

■For the year ended December 31, 2019, GCE’s wage expense totalled $15.1 million, $13.4 million of which were qualifying salaries.

■On December 31, 2019, GCE remitted $1 million to the pension trust.

Required:

Provide the journal entry for Gidget’s Cat Emporium Inc.’s pension plan for 2019.