Instructions Regling Company provides its employees vacation benefits and a defined benefit pension plan. Employees earned vacation pay of 19,000 for the period. The pension formula calculated a pension cost of $20,160. Only $15,120 was contributed to the pension plan administrator. On December 31, provide the journal entry for the (a) 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