Fukushima company provides its employees with vacation benefits and a defined contribution pension plan. Employees earned vacation pay of s18,000 for the period. The pension plan requires a contribution to the plan administrator equal to 6% of employee salaries. Salaries were s264,000 during the period, and the full amount due was contributed to the pension plan administrator. on December 31, provide the journal entry for the (ay vacation pay on page 110 the journal and (b) pension benefit on page 12 of the ournal Refer to the chart or Accounts for exact wording of account titles