Can I also get the steps from where the numbers come up i'll appreciate it

Riverrun Co. provides medical care and insurance benefits to its retirees. In the current year, Riverrun agrees to pay $27,500 for medical insurance and contribute an additional $9,550 to a retirement program. Record the entry for these accrued (but unpaid) benefits on December 31. View transaction list Journal entry worksheet Record the costs of employee benefits. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Riverrun Co. provides medical care and insurance benefits to its retirees. In the current year, Riverrun agrees to pay $27,500 for medical insurance and contribute an additional $9,550 to a retirement program. Record the entry for these accrued (but unpaid) benefits on December 31. View transaction list Journal entry worksheet Record the costs of employee benefits. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal