Podsednik Corporation has 23 employees who each earn $135 a day. The following information is available. 1. At December 31, Podsednik recorded vacation benefits. Each employee earned 7 vacation days during the year. 2. At December 31, Podsednik recorded pension expense of $115,000, and made a contribution of $76,000 to the pension plan. 3. In January, 18 employees used 1 vacation day each.

Prepare Podsedniks journal entries to record these transactions