A company's gross salaries amount to $6000 for the week ended April 6. The following amounts are deducted from the employees' wages: CPP of $325, El of $100, income tax of $2380, and health insurance of $510. 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?