Osterman Company provides its employees vacation benefits and a defined contribution pension plan. Employees earned vacation pay of $$23,000$ for the period. The pension formula calculated a pension cost of $$246,000.$ Only $$14,760$ was contributed to the pension plan administrator.

$($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.