Marta Company has has calculated the gross pay of one of its employees to be $2,600 semi-monthly. The company must pay 4% of the gross pay as vacation pay and 1% for Workers' Compensation. The pay date is August 14, 2019. 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 2019 Credit Aug 14 To record accrued vacation pay b) Calculate and prepare the journal entry for Workers' Compensation. Date Account Title and Explanation Debit Credit 2019 Aug 14 To record workers' compensation