Riverrun Company provides medical care and insurance benefits to its retirees. In the current year, Riverrun agrees to pay $$15,500$ for medical insurance and contribute an additional $$9,250$ to a retirement program. Record the entry for these accrued $($but unpaid$)$ benefits on December $31.$

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$\backslash$table$[[$No$,$Date,,General Journal,Debit$],[1,$December $31,$No Transaction Recorded,Credit,$],[,,,,]]$