The employees of Blue Ridge County participate in a defined benefit pension plan administered through a trust. The county's net pension liability was $10 million and $12 million at the beginning and end of the current fiscal year, respectively. None of the net pension liability was "due and payable" at the beginning or end of the year (which is also the measurement date for the net pension liability). At year end, the average remaining service lives of plan participants was eight years. During the fiscal year:
• The County contributed $878,894 to the pension plan from the General Fund.
• The total pension liability measurement decreased by $500,000 due to changes in benefit assumptions.
• The actual earnings on pension plan investments were $50,000 less than expected. Prepare the journal entries required in the various accounts (both in the funds and in the non fund accounts) of Blue Ridge County to record these events.