Instructions Chart of Accounts Journal Instructions Fukushima Company provides its employees with vacation benefits and a defined contribution pension plan Employees earned vacation pay of s22 500 for the period. The pension plan requires a contribution to the plan administrator equal to 6% of employee salaries Salones were 5264 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 () vacation pay on page 11 of the journal and pension benefit on page 12 of the Refer to the Chart of Accounts for exact wording of account tits, Chart of Accounts CHART OF ACCOUNTS Fukushima Company General Ledger or ASSETS Ad 110 Cash REVENUE 410 Sales 610 Interest Revenue 111 Accounts Receivable 112 Interest Receivable 113 Notes Receivable 115 Merchandise Inventory 116 Supplies 118 Prepaid Insurance EXPENSES 610 Cost of Merchandise Sold 520 Salaries Expense 524 Depreciation Expense-Building nstructions Chart of Accounts Journal structions Chart of Accounts 120 Land in 123 Building 124 Accumulated Depreciation-Building 125 Office Equipment 126 Accumulated Depreciation Office Equipment Or Ad 525 Delivery Expense 526 Repairs Expense 529 Selling Expenses 531 Rent Expense 532 Depreciation Expense-Office Equipment 533 Insurance Expense 534 Supplies Expense 535 Payroll Tax Expense 536 Vacation Pay Expense 537 Pension Expense LIABILITIES 210 Accounts Payable 213 Interest Payable 214 Notes Payable 215 Salaries Payable 216 Social Security Tax Payable 538 Cash Short and Over 539 Product Warranty Expense 540 Miscellaneous Expense 710 Interest Expense Chart of Accounts Fu 217 Medicare Tax Payable 218 Employees Federal Income Tax Payable an 219 Employees State Income Tax Payable 221 Retirement Savings Deductions Payable 224 Federal Unemployment Tax Payable Ad 225 State Unemployment Tax Payable 226 Vacation Pay Payable 227 Unfunded Pension Liability 228 Product Warranty Payable EQUITY 310 Owner. Capital Chart of Accounts 224 regerai unemployment lax rayavie 225 State Unemployment Tax Payable 226 Vacation Pay Payable 227 Unfunded Pension Liability 228 Product Warranty Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary Journal on December 31, provide the journal entry for the () vacation pay on page 11 of the journal and (b) pension benefit on page 12 of the journal. Refer to the Chart of Accounts for exact wording of account titles PAGE 11 JOURNAL ACCOUNTING EQUATION POSTER DEBIT DESCUTION CREDIT ASSETS MILITIES DATE Aguin Entries