Athena Company provides employee health Insurance that costs $15,600 per month. In addition, the company contributes an amount equal to 5% of the employees' $ 56,000 gross salary to a retirement program. The entry to record the accrued benefits for the month would include a: Debit to Payroll Taxes Expense $23,400. Debit to Employee Benefits Expense $23,400 Credit to Employee Benefits Expense $ 5,600 Debit Employee Program Payable $7800 Debt to Medical Payable $15,600