An employer agrees to pay $14,900 for medical insurance and contribute an additional 3% of the employees' $149,000 gross solaries to a retirement program. The entry to record these accrued benefits is: Multiple Choice Debit to Medical Insurance Payable $14,900. Debit to Payroll Taxes Expense $19,370. Debit to Employee Retirement Program Payable $4,470. Credit to Employee Benefits Expense $14,900. Debit to Employee Benefits Expense $19,370