Kirby Company provides its employees with vacation benefits and a defined contribution pension plan. Employees earned vacation

Question:

Kirby Company provides its employees with vacation benefits and a defined contribution pension plan. Employees earned vacation pay of $17,500 for the period. The pension plan requires a contribution to the plan administrator equal to 7% of employee salaries. Salaries were $180,000 during the period.
Provide the journal entry for the
(a) Vacation pay and
(b) Pension benefit.