Martin Services Company provides its employees vacation benefits and a defined contribution pension plan. Employees earned vacation pay of $42,000 for the period. The pension plan requires a contribution to the plan administrator equal to 7% of employee salaries. Salaries were $700,000 during the period.

a. Provide the journal entry for the vacation pay. If an amount box does not require an entry, leave it blank.

b. Provide the journal entry for the pension benefit. If an amount box does not require an entry, leave it blank.