Athena Company provides employee health insurance that costs $14,200 per month. In addition, the company contributes an amount equal to 5% of the employees' $142,000 gross salary to a retirement program. The entry to record the accrued benefits for the month would include a:

Debit to Employee Retirement Program Payable $7,100.

Credit to Employee Benefits Expense $14,200.

Debit to Payroll Taxes Expense $21,300.

Debit to Employee Benefits Expense $21,300.

Debit to Medical Insurance Payable $14,200.