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Athena Company provides employee health insurance that costs $16,000 per month. In addition, the company contributes an amount equal to 4% of the employees' $160,000

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Athena Company provides employee health insurance that costs $16,000 per month. In addition, the company contributes an amount equal to 4% of the employees' $160,000 gross salary to a retirement program. The entry to record the accrued benefits for the month would include a

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