Nakajima Company provides its employees with vacation benefits and a defiond contribution pension plan, Employeos eamed vacabion pay of $19,000 for the period. The persion plan requires a contribution to the plan administrator equal to 6% of employoe salarios. Salaries were $252,000 during the period, and the full amount due was contributed to the pensicn plan administrator. Required: On December 31 , provide the journal entry for the (a) vacation pay an page 15 of the jouma/ and (b) pension benefi on page 12 of the journal. Reter to the chart of accounts for the exact wording of the account tites. CNOW joumals do not use fines for journat explanations. Every line on a joumal page is used for debit or credit entries, CNOW journals wil automasicaty inkant a credit entry when a credit amount is enlered