Oriole Ltd. provides a defined contribution pension plan for its employees. Currently, the company has 68 full-time and 70 part-time employees. The pension plan requires the company to make an annual contribution of \\( \\$ 3,800 \\) per full-time employee, and \\( \\$ 1,500 \\) per part-time employee, regardless of their annual salary. In addition, employees can match the employer's contribution in any given year. At the beginning of the year, 19 full-time and 15 part-time employees elected to contribute to their pension plan by matching the company's contribution. An equal amount of funds was withheld from the employees' cheques to fund their pension contribution. Both the employees' and employer's contributions are sent to the plan trustee at year end. What amount of pension benefit expense will the company report? Pension benefit expense to be reported \\( \\$ \\) Prepare a summary journal entry to record Oriole's payment to the plan trustee. Assume no accruals have been recorded for the employer portion and use the account Pension Contributions Payable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts.)