Blossom Corporation provides a defined contribution pension plan for its employees. Under the plan, the company deducts 6% of each employee's gross pay for each bi-weekly pay period. The company also contributes 7% of the employees' gross pay to the pension plan. The combined pension contributions are then submitted to the pension trustee within 11 days of the end of the month in which the pay was earned For the first pay period of October (from Sunday October 1 to October 14, 2020), Blossom's total gross payroll was $174,000. Total gross payroll for the period October 15 through Saturday, October 28, 2020, was $161,000. The total anticipated payroll for the period October 29 through November 10, 2020, was $172,000 employees worked Monday through Friday each week). On November 10, 2020, Blossom submitted the pension contributions to the trustee for the month of October (including accruals up to and including October 31). Prepare the October 14 journal entry to record the payroll, including employee and employer contributions to the pension plan For simplicity, ignore income taxes and other statutory deductions. (Credit account titles are automatically indented when the amount Is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Date October 14 (To record payment of salaries and wages expense) (To record como portion of pension expense) Prepare the October 28 journal entry to record the payroll, including employee and employer contributions to the pension plan. For simplicity, ignore income taxes and other statutory deductions. (Credit account titles are automatically indented when the amount Is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit October 28 (To record payment of salaries and wages expense) To record company portion of pension expense) Prepare the October 31 journal entry to accrue the last two days of October's payroll, including employee and employer contributions to the pension plan. For simplicity, ignore income taxes and other statutory deductions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Tities and Explanation Debit Credit Date October 31 (to record accrual of salaries and wages expense) (to record comery portion of pension expense) Prepare the November 10 journal entry to record the payment of the pension contributions to the trustee. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit November 10