3. Prepare General Journal entries to accrue employee fringe benefit costs for the week. Assume that the company matches the employees' payments for medical insurance and contributes an amount equal to 8% of each employee's gross pay to a retirement program. Also, each employee accrues vacation pay at the rate of 6% of the wages and salaries earned. The company estimates that all employees eventually will be paid their vacation pay. (Round your answers to 2 decimal places.) View transaction list Journal entry worksheet < 1 Record employee benefits.