Marta 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 2% for Workers' Compensation. The pay date is February 13, 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.

Date	Account Title and Explanation	Debit	Credit
2021
Feb 13	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	To accrue vacation pay

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

Date	Account Title and Explanation	Debit	Credit
2021
Feb 13	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	To record workers' compensation