Nakajima Company provides its employees with vacation benefits and a defined contribution pension plan. Employees earned vacation pay of $25,500 for the period. The pension plan requires a contribution to the plan administrator equal to 6% of employee salaries. Salaries were $340,000 during the period, and the full amount due was contributed to the pension plan administrator. Provide the journal entry for the 

(a) Vacation pay and 

(b) Pension benefit.