Athena Company provides employee health insurance that costs $15,300 per month. In addition, the company contributes an amount equal to 5% of the employees' $153,000 gross salary to a retirement program. The entry to record the accrued benefits for the month would include a: Multiple Choice O Debit to Employee Retirement Program Payable $7,650. O Credit to Employee Benefits Expense $15,300. Debit to Medical Insurance Payable $15,300. O Debit to Employee Benefits Expense $22,950. Debit to Payroll Taxes Expense $22,950