Riverrun Co. provides medical care and insurance benefits to its retirees. In the current year, Riverrun agrees to pay $27,500 for medical insurance and contribute an additional $9,550 to a retirement program. Record the entry for these accrued (but unpaid) benefits on December 31. View transaction list Journal entry worksheet 1 Record the costs of employee benefits. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal