Bertrand Caf has has calculated the gross pay of one of its employees to be $2,200 semi-monthly. The company must pay 4% of the gross pay as vacation pay and 1\% for workers' compensation. The pay date is September 15, 2020. Required Do not enter dollar signs or commas in the input boxes. Round your answers to 2 decimal places. a) Calculate and prepare the journal entry for accrued vacation pay. b) Calculate and prepare the journal entry for Workers' Compensation