11.Parton Company provides its employees with varying amounts of vacation per year, depending on the length of employment. The estimated amount of the current year's vacation cost is $196,800. The journal entry to record the adjusting entry required on December 31 to record the current month's accrued vacation pay will include a

a. credit to Vacation Pay Expense for $196,800.

b. debit to Vacation Pay Expense for $16,400.

c. credit to Vacation Pay Expense for $16,400.

d. debit to Vacation Pay Payable for $196,800.

12.

Postretirement benefits may include all of the following except

a. dental care.

b. vacation pay.

c. tuition assistance.

d. All of these choices are correct.