Nakajima Company provides its employees with vacation benefits and a Employees earned vacation pay of \\( \\$ 20,000 \\) for he period. The pension plan requires a contribution to the plan administrator equal to \6 of employee salaries. Salaries were \\( \\$ 244,000 \\) during the period, and the full amount due was contributed to the pension plan administrator. Required: On December 31, provide the journal entry for the (a) vacation pay on page 11 of the journal and (b) pension benefit on page 12 of the journal. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered