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.

objs. \(2,3,4\)