A company's gross salaries amount to $4800 for the week ended April 6 . The following amounts are deducted from the employees' wages: CPP of $260, El of $80, income tax of $1910, and health insurance of $410. In addition, the company accrues employer's payroll costs on the same day as it records payroll. Assume vacation days are accrued at an average rate of 4% of the gross payroll and that the health insurance is 100% funded by the employees. How much is the debit to Employee Benefits Expense?