Do the entries below look correct for the following line items?

June 21: The following expenses accrued and are to be paid in a later month: Pension Expense $60,000, Health Insurance Expense $50,000, and Professional Fees $10,000.

21-Jun	Pension Expense		$ 60,000
	Health Insurance Expense		$ 50,000
	Professional Fees Expense		$ 10,000
	Cash			$ 120,000

September 8: Mr. Burns paid the expenses accrued on June 21. The accrued expenses were paid with one check transaction.

8-Sep	Pension Payable		$ 60,000
	Health Insurance Payable		$ 50,000
	Professional Fees Payable		$ 10,000
	Accrued Expenses			$ 120,000