As of December 31, Marr, Inc., has accrued benefits to its employees for medical insurance (in the amount of $12,000) and a contribution to a retirement program (at 10% of the employees' $200,000 gross salary) Prepare the December 31 entry for Marr by selecting the account names from the drop-down menus and entering the dollar amoun in the debit or credit columns. View transaction list Journal entry worksheet