*E11-14B Fine Company has two fringe benefit plans for its employees: 1. It grants employees 2 days' vacation for each month worked. Twelve employees worked the entire month of March at an average daily wage of $240 per employee, 2. In its pension plan the company recognizes 10% of gross earnings as a pension expense. Gross earnings in March were $70,000. No contribution has been made to the pension fund. Instructions Prepare the adjusting entries at March 31