Athena Company provides employee health insurance that costs $15,800 per month. In addition, the company contributes an amount equal to 3% of the employees' $158,000 gross salary to a retirement program. The entry to record the accrued benefits for the month would include a: Multiple Choice O Debit to Payroll Taxes Expense $20,540. Debit to Employee Retirement Program Payable $4,740. Debit to Employee Benefits Expense $20,540. Debit to Medical Insurance Payable $15,800