Athena Company provides employee health insurance that costs $14,400 per month. In addition, the company contributes an amount equal to 4% of the employees' $144,000 gross salary to a retirement program. The entry to record the accrued benefits for the month would include a Multiple Choice Debit to Employee Benefits Expense $20.360 Debit to Employee Retirement Program Payable $5,750 Credit to Employee Benefits Expense $14,400 Debit to Medical insurance Paystle $14.400 Debit to Payroll Taxes Expense $20.360