Osterman Company provides its employees with vacation benefits and a defined contribution pension plan. Employees earned vacation pay of $49,300 for the period. The pension plan requires a contribution to the plan administrator equal to 9% of employee salaries. Salaries were $528,000 during the period, and the full amount due was contributed to the pension plan administrator. (a) Provide the journal entry for the vacation pay. (b) Provide the journal entry for the pension benefit.