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: Debit to Payroll Taxes Expense $22,400. Debit to Employee Benefits Expense $22,400. Debit to Medical Insurance Payable $16,000. Credit to Employee Benefits Expense $16,000. Debit to Employee Retirement Program Payable $6,400.