Leisl Company has has calculated the gross pay of one of its employees to be $$2,900$ semi$-$monthly. The company must pay $4\%$ of the gross pay as vacation pay and $3\%$ for Workers' Compensation. The pay date is August $15,2021.$

Required

Do not enter dollar signs or commas in the input boxes.

Round your answers to $2$ decimal places.

a$)$ Calculate and prepare the journal entry for accrued vacation pay.

$\backslash$table$[[$Date$,$Account Title and Explanation,$],[2021,,],[\backslash$table$[[$Aug$],[15]],,],[,,],[,,]]$

b$)$ Calculate and prepare the journal entry for Workers' Compensation.

$\backslash$table$[[$Date$,$Account Title and Explanation,$],[2021,,],[\backslash$table$[[$Aug$],[15]],,],[,,],[,,]]$