OWv21 Online teachix Paylocity-Time & Labor Timex about blank signment/takeAssignmentMain.do?invoker &takeAssignmentSessionLocator &inprogress=false eBook Show Me How Vacation Pay and Pension Benefits Manfield Company provides its employees vacation benefits and a defined contribution pension plan. Employees earned vacation pay of $21,500 for the period. The pension formula calculated a pension cost of $264,000. Only $15,840 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.