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 jourr Accounts for exact wording of account titles. 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 journ Accounts for exact wording of account titles. Regling Company provides its employees vacation benefits and a defined benefit pension plan. Employees earned vacation pay of $18,000 for the period. The pension formula calculated a pension cost of $21,120. Only $15,840 was contributed to the pension plan administrator. 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 exact wording of account titles